Additional evidence before the Appellate Tribunal is barred except for recorded reasons, sufficient cause, or denied opportunity to adduce evidence. Production of additional evidence before the Appellate Tribunal is generally barred in GST appeals, but the Tribunal may allow documents, witness ... Summary
Additional evidence before the Appellate Tribunal is barred except for recorded reasons, sufficient cause, or denied opportunity to adduce evidence.
Production of additional evidence before the Appellate Tribunal is generally barred in GST appeals, but the Tribunal may allow documents, witness examination, affidavits, or other evidence where necessary, for sufficient cause, or where a party was not given adequate opportunity to adduce evidence. The Tribunal may direct such evidence to be produced before itself or another authority, and may also call for documents or summon witnesses on its own motion to meet the ends of justice.
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