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<h1>GST Tribunal Operates Independently of Civil Procedure Code, Adheres to Natural Justice Principles, Holds Civil Court Powers</h1> The Appellate Tribunal under the Madhya Pradesh Goods and Services Tax Act, 2017, is not bound by the Code of Civil Procedure but follows principles of natural justice. It has powers similar to a civil court, including summoning individuals, requiring document production, and receiving affidavits. The Tribunal can enforce its orders like court decrees and send them for execution based on the jurisdiction of the concerned party. Proceedings are considered judicial, and the Tribunal is treated as a civil court for specific legal purposes under the Indian Penal Code and the Code of Criminal Procedure.