Appellate Tribunal procedure under GST follows natural justice, civil court powers, and enforceable orders with judicial proceeding status. The Appellate Tribunal under the GST framework is not strictly bound by the Code of Civil Procedure, 1908, and proceeds according to natural justice, the CGST Act and the rules made thereunder, with authority to regulate its own procedure. It has civil court-like powers relating to summoning witnesses, discovery and production of documents, receiving evidence on affidavit, requisitioning public records, issuing commissions, and dealing with default or ex parte proceedings. Tribunal orders are enforceable like civil decrees, and proceedings are deemed judicial proceedings while the Tribunal is deemed a civil court for specified criminal procedure purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appellate Tribunal procedure under GST follows natural justice, civil court powers, and enforceable orders with judicial proceeding status.
The Appellate Tribunal under the GST framework is not strictly bound by the Code of Civil Procedure, 1908, and proceeds according to natural justice, the CGST Act and the rules made thereunder, with authority to regulate its own procedure. It has civil court-like powers relating to summoning witnesses, discovery and production of documents, receiving evidence on affidavit, requisitioning public records, issuing commissions, and dealing with default or ex parte proceedings. Tribunal orders are enforceable like civil decrees, and proceedings are deemed judicial proceedings while the Tribunal is deemed a civil court for specified criminal procedure purposes.
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