https://www.taxtmi.com/article/detailed?id=15046 Admission of additional evidence on appeal is confined to exceptional circumstances to avoid miscarriage of justice; appellate courts should not go beyond the lower court record and may admit extra evidence only to remove a real lacuna or when the record is inadequate to pronounce a satisfactory judgment. Lack of due diligence, tactical omission, negligence, inadvertence, or the mere significance of a document do not justify admission. The same restrictive principle governs GST tribunals, so parties must present complete grounds and evidence at the adjudicatory stage. en-us Fri, 05 Sep 2025 08:11:03 +0530 Fri, 05 Sep 2025 08:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15046 Admission of additional evidence on appeal is confined to exceptional circumstances to avoid miscarriage of justice; appellate courts should not go beyond the lower court record and may admit extra evidence only to remove a real lacuna or when the record is inadequate to pronounce a satisfactory judgment. Lack of due diligence, tactical omission, negligence, inadvertence, or the mere significance of a document do not justify admission. The same restrictive principle governs GST tribunals, so parties must present complete grounds and evidence at the adjudicatory stage. Articles Service Tax Fri, 05 Sep 2025 08:11:03 +0530 https://www.taxtmi.com/article/detailed?id=15046