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of <h1>Appellate Tribunal under Punjab GST Act 2017 follows natural justice, holds civil court powers for procedures and enforcement.</h1> The Appellate Tribunal under the Punjab Goods and Services Tax Act, 2017, is not bound by the Code of Civil Procedure but follows principles of natural justice while regulating its own procedures. It holds powers akin to a civil court, including summoning witnesses, requiring document production, receiving affidavits, and issuing commissions. Orders by the Tribunal can be enforced as court decrees, and proceedings are considered judicial, with the Tribunal acting as a civil court for certain legal purposes. The Tribunal's jurisdiction extends to enforcing orders based on the location of a company's registered office or the residence or business of individuals.
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