Procedure before Appellate Tribunal [Section 111]

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....ciples of natural justice (fair hearing, impartiality, opportunity to present one's case). • Adhere to the provisions of the CGST Act and the rules framed thereunder. • Possess the authority to frame and regulate its own procedural rules. Same powers as Vested with civil court [ Section 111(2) ]  The Appellate Tribunal shall have the same powers a....

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....ault or deciding it ex parte, • setting aside any order of dismissal of any representation for default or any order passed by it ex parte, etc. • any other matter which may be prescribed. Enforcement and Execution of Tribunal Orders [ Section 111(3) ]  • Any order made by the Appellate Tribunal may be enforced by it in the same manner as if ....

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.... • Giving false evidence (Under Section 193); • Intentional insult to the Tribunal (under section 228 ); • Using false evidence (Section 196). (ii) Tribunal Deemed to be a Civil Court • The Appellate Tribunal shall be deemed to be a civil court for all the purposes of section 195 and chapter XXVI of the Code of Criminal Procedure 1973 Note:- ....