https://www.taxtmi.com/acts?id=51108 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. en-us Fri, 25 Apr 2025 12:47:04 +0530 Fri, 26 Jun 2026 15:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51108 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. Act-Rules GST Fri, 25 Apr 2025 12:47:04 +0530 https://www.taxtmi.com/acts?id=51108