Rule 112 of CGST Rules - Production of additional evidence before the Appellate Authority or the AppellateTribunal

Rule 112 of CGST Rules - Production of additional evidence before the Appellate Authority or the AppellateTribunal

(updated as on 15.11.2017)

(1) The appellant shall not be allowed to produce before the Appellate Authorityor the Appellate Tribunal any evidence, whether oral or documentary, other than theevidence produced by him during the course of the proceedings before the adjudicatingauthority or, as the case may be, the Appellate Authority except in the followingcircumstances, namely:-

(a) where the adjudicating authority or, as the case may be, the AppellateAuthority has refused to admit evidence which ought to have been admitted;or

(b) where the appellant was prevented by sufficient cause from producing theevidence which he was called upon to produce by the adjudicating authorityor, as the case may be, the Appellate Authority; or

(c) where the appellant was prevented by sufficient cause from producing beforethe adjudicating authority or, as the case may be, the Appellate Authority anyevidence which is relevant to any ground of appeal; or

(d) where the adjudicating authority or, as the case may be, the AppellateAuthority has made the order appealed against without giving sufficientopportunity to the appellant to adduce evidence relevant to any ground ofappeal.

(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority orthe Appellate Tribunal records in writing the reasons for its admission. (3) The Appellate Authority or the Appellate Tribunal shall not take any evidenceproduced under sub-rule (1) unless the adjudicating authority or an officerauthorised in this behalf by the said authority has been allowed a reasonableopportunity -

(a) to examine the evidence or document or to cross-examine any witnessproduced by the appellant; or

(b) to produce any evidence or any witness in rebuttal of the evidence producedby the appellant under sub-rule (1).

(4) Nothing contained in this rule shall affect the power of the Appellate Authority orthe Appellate Tribunal to direct the production of any document, or the examinationof any witness, to enable it to dispose of the appeal.

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CHAPTER XIII

APPEALS AND REVISION

Chapter XIIIof CGST Rules,2017 consists of nine rules relating to APPEALS & REVISIONRULESunder the GST regime. All this rules are available for your ready reference. Rule 108 :Appeal to the Appellate Authority Rule 109 :Application to the Appellate Authority Rule 109A :Appointment of Appellate Authority Rule 110 :Appeal to the Appellate Tribunal Rule 111 :Application to the Appellate Tribunal Rule 112 :Production of additional evidence before the Appellate Authority or the AppellateTribunal Rule 113 :Order of Appellate Authority or Appellate Tribunal Rule 114 :Appeal to the High Court Rule 115 :Demand confirmed by the Court Rule 116 :Disqualification for misconduct of an authorised representative

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