Rule 112 - Production of additional evidence before the Appellate Authority or the Appellate Tribunal

Rule 112 CGST Rules 2017: Conditions for Introducing New Evidence in Appeals and Appellate Authority's Discretion.

Rule 112 of the Central Goods and Services Tax Rules, 2017, governs the production of additional evidence before the Appellate Authority or Tribunal. Generally, appellants cannot present new evidence beyond what was submitted during initial proceedings unless specific conditions are met, such as the refusal of evidence admission by lower authorities or insufficient opportunity to present evidence. Any new evidence must be justified in writing by the Appellate Authority or Tribunal. Furthermore, the adjudicating authority must be given a fair chance to review or counter the new evidence. The rule does not limit the authority's power to request further documents or witness examination for appeal resolution.