Procedure before Appellate Tribunal [Section 111] - GST Ready Reckoner - GST

Procedure before Appellate Tribunal As per Section 111(1) Guided by principles of natural Justice (i)The Appellate Tribunal is not bound by the procedure laid down under the Code of Civil Procedure. But it shall certainly be guided by the principles of natural justice. (ii) The Appellate Tribunal is empowered to regulate its own procedure. As per Section 111(2) Same powers as Vested with civil court (iii) The Appellate Tribunal shall have the same powers as are vested in a civil court under the code of procedure 1908 in respect of certain matters such as summoning and enforcing attendance of person, and examining him on oath; requiring the discovery and production of documents; receiving evidence on affidavits, requiring production of documents, requisitioning any public record or document or a copy of such record or document from any office; as per provisions of sections 123 and 124 of the Indian Evidence Act, 1872, issuing commissions for the examination of witnesses or documents, dismissing a representation for default 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. As Per section 111(3) Execution as Decree made in court (iv) Any order made by the Appellate Tribunal may be enforced by it in the same manner as if it were a decree made by a court in a suit pending therein As per section 111(4) Deemed proceeding with respect to Section 193, 228 196 of IPC Act (v) All the proceedings before the Appellate Tribunal shall be deemed to be judicial proceedings within the meaning of Section 193, 228 196 of IPC. Deemed Civil court with respect to section 195 (vi) 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 Power to self regulate before GSTAT Note: note that inherent powers of Court under section 151 of CPC will be available to self-regulate proceedings before GSTAT.