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<h1>Evidence Admission in GST Appeals: Strict Limits with Judicial Discretion to Allow Supplementary Proof When Interests of Justice Demand</h1> The statutory provision governs the production of additional evidence in GST appellate proceedings. Generally, parties are prohibited from introducing new evidence. However, the Appellate Tribunal may allow additional documentary or oral evidence if necessary to pass orders, provide sufficient opportunity to parties, or serve the interests of justice. The tribunal can direct evidence production before itself or another authority, and may independently summon witnesses or documents to ensure a comprehensive review.