Additional evidence in GST appeals allowed only in specified circumstances, with recorded reasons and opportunity to rebut.

Additional evidence in GST appeals is not a matter of right and is permitted only where evidence was wrongly excluded, the appellant was prevented for sufficient cause from producing relevant evidence, or the order was passed without affording sufficient opportunity to adduce evidence; admission must be accompanied by written reasons and the adjudicating authority must be given a reasonable opportunity to examine, cross-examine and produce rebuttal evidence.

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