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CHAPTER XIII - APPEALS AND REVISION
Rule 108 - Appeal to the Appellate...
Rule 109 - Application to the Appe...
Rule 109A - Appointment of Appella...
Rule 109B - Notice to person and o...
Rule 110 - Appeal to the Appellate...
Rule 111 - Application to the Appe...
Rule 112 - Production of additiona...
Rule 113 - Order of Appellate Auth... Rule 114 - Appeal to the High Cour... Rule 115 - Demand confirmed by the... Rule 116 - Declaration to be made ... Rule 109C - Withdrawal of Appeal... Rule 113A - Withdrawal of Appeal o...Rule 112 - Production of additional evidence before the Appellate Authority or the Appellate Tribunal
https://gstgyaan.com/rule-112-of-the-cgst-rules-production-of-additional-evidence-before-the-appellate-authority-or-the-appellate-tribunal
112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.[1]
(1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority except in the following circumstances, namely:- (a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence which ought to have been admitted; or (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or (c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or (d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal. |
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission. |
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity – (a) to examine the evidence or document or to cross-examine any witness produced by the appellant; or (b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1). |
(4) Nothing contained in this rule shall affect the power of the Appellate Authority or the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal. |
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