https://www.taxtmi.com/manuals?id=2693 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. en-us Sat, 06 May 2023 12:37:00 +0530 Tue, 16 Jun 2026 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2693 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. Manuals GST Sat, 06 May 2023 12:37:00 +0530 https://www.taxtmi.com/manuals?id=2693