Powers of Appellate Tribunal :
Appellate Tribunal is not bound by Code of Civil Procedure but will be guided by principles of natural justice – section 111(1) of CGST Act.
Appellate Tribunal has same powers as civil court in specified matters – section 111(2) of CGST Act.
Order of Appellate Tribunal can be enforced as if it is a decree made by court in suit – section 111(3) of CGST Act.
All proceedings before Appellate Tribunal are judicial proceedings – section 111(4) of CGST Act.