Additional Evidence in GST Appeals Allowed Only If Justified; Must Document Reasons and Ensure Fair Examination.

In GST appeals, additional evidence is typically allowed only in specific circumstances, such as when evidence was wrongly excluded by the adjudicating authority, or when the appellant was unable to present evidence due to sufficient cause. Additional evidence is not a right and must be justified. The Appellate Authority or Tribunal must document reasons for admitting such evidence. Furthermore, the adjudicating authority or its authorized officer must be given a reasonable opportunity to examine or counter the additional evidence. This ensures fairness and thorough examination during the appeal process.