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of <h1>Jammu & Kashmir GST Tribunal Operates Independently, Adheres to Natural Justice, Holds Civil Court Powers Under GST Act 2017</h1> The Appellate Tribunal under the Jammu and Kashmir Goods and Services Tax Act, 2017, is not bound by the Code of Civil Procedure but follows principles of natural justice and can regulate its own procedures. It holds powers akin to a civil court, including summoning witnesses, requiring documents, receiving affidavits, and issuing commissions. Orders by the Tribunal can be enforced like court decrees, and proceedings are considered judicial. The Tribunal is also regarded as a civil court for specific legal purposes under the Jammu and Kashmir State Ranbir Penal Code and the Code of Criminal Procedure.
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