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of <h1>Appellate Tribunal Operates Independently Under Maharashtra GST Act, 2017; Has Civil Court Powers for Legal Proceedings</h1> The Appellate Tribunal under the Maharashtra Goods and Services Tax Act, 2017, operates independently of the Code of Civil Procedure, guided by natural justice principles and its own rules. It holds powers similar to a civil court, including summoning witnesses, requiring document production, receiving affidavits, and issuing commissions. It can dismiss cases for default or decide them ex-parte and has authority to enforce its orders like court decrees. Proceedings before the Tribunal are considered judicial, with the Tribunal deemed a civil court for specific legal purposes under the Indian Penal Code and the Code of Criminal Procedure.
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