How to produce additional evidence before the Appellate Authority or the Appellate Tribunal

Rule-112 of CGST Rules 2017

Pro­duc­tion of addi­tion­al evi­dence before the Appel­late Author­i­ty or the Appel­late Tribunal.- 

(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:-

• 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
• 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
• 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
• 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.
• No evi­dence shall be admit­ted under sub-rule (1) unless the Appel­late Author­i­ty or the Appel­late Tri­bunal records in writ­ing the rea­sons for its
• 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 -
• to exam­ine the evi­dence or doc­u­ment or to cross-exam­ine any wit­ness pro­duced by the appel­lant; or
• to pro­duce any evi­dence or any wit­ness in rebut­tal of the evi­dence pro­duced by the appel­lant under sub-rule (1).

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.