https://www.taxtmi.com/caselaws?id=789988 Additional evidence in a GST appeal cannot be rejected by a blanket reading of Rule 112(1) of the CGST Rules, 2017 where the rule itself permits receipt of evidence on recognised exceptions, including sufficient cause for earlier non-production or lack of adequate opportunity. The appellate authority was required to examine whether those exceptions applied before refusing the material. Because that exercise was not undertaken, the refusal was unsustainable. The appellate order was set aside and the matter remanded for fresh consideration of the appeal along with the additional evidence and other contentions. en-us Thu, 09 Apr 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789988 Additional evidence in a GST appeal cannot be rejected by a blanket reading of Rule 112(1) of the CGST Rules, 2017 where the rule itself permits receipt of evidence on recognised exceptions, including sufficient cause for earlier non-production or lack of adequate opportunity. The appellate authority was required to examine whether those exceptions applied before refusing the material. Because that exercise was not undertaken, the refusal was unsustainable. The appellate order was set aside and the matter remanded for fresh consideration of the appeal along with the additional evidence and other contentions. Case-Laws GST Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789988