https://www.taxtmi.com/acts?id=52365 Additional evidence before the appellate authority or Appellate Tribunal is generally barred unless the evidence was wrongly refused, could not be produced for sufficient cause, or the appellant was denied a sufficient opportunity to adduce relevant evidence. Any admitted evidence must be supported by written reasons, and the original authority must be given a reasonable opportunity to examine, cross-examine, or rebut it. The rule also preserves the appellate authority's power to direct production of documents or examination of witnesses for disposal of the appeal. en-us Sat, 03 Jan 2026 13:50:31 +0530 Fri, 26 Jun 2026 14:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52365 Additional evidence before the appellate authority or Appellate Tribunal is generally barred unless the evidence was wrongly refused, could not be produced for sufficient cause, or the appellant was denied a sufficient opportunity to adduce relevant evidence. Any admitted evidence must be supported by written reasons, and the original authority must be given a reasonable opportunity to examine, cross-examine, or rebut it. The rule also preserves the appellate authority's power to direct production of documents or examination of witnesses for disposal of the appeal. Act-Rules GST Sat, 03 Jan 2026 13:50:31 +0530 https://www.taxtmi.com/acts?id=52365