https://www.taxtmi.com/acts?id=25920 The Appellate Tribunal is not bound by the Code of Civil Procedure and must follow principles of natural justice while regulating its procedure. It has civil court powers to summon and examine witnesses, compel discovery, receive affidavit evidence, requisition records, issue commissions, and dismiss or set aside representations for default. Its orders are enforceable as court decrees and can be sent for execution to appropriate local courts, and proceedings are deemed judicial, with the Tribunal treated as a civil court for certain criminal procedure and penal provisions. en-us Sat, 17 Jun 2017 12:08:45 +0530 Sat, 29 Jul 2017 10:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25920 The Appellate Tribunal is not bound by the Code of Civil Procedure and must follow principles of natural justice while regulating its procedure. It has civil court powers to summon and examine witnesses, compel discovery, receive affidavit evidence, requisition records, issue commissions, and dismiss or set aside representations for default. Its orders are enforceable as court decrees and can be sent for execution to appropriate local courts, and proceedings are deemed judicial, with the Tribunal treated as a civil court for certain criminal procedure and penal provisions. Act-Rules GST - States Sat, 17 Jun 2017 12:08:45 +0530 https://www.taxtmi.com/acts?id=25920