2025 (7) TMI 1192

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....Rule 112 of the WBGST/CGST Rules, 2017 (hereinafter referred to as the "said Rules"). 2. The petitioner claims to be a registered tax payer within the meaning of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act") and in usual course of business, dealings and transactions, transacted with the respondent no.6. It is the petitioner's contention that the petitioner claims to be the distributor of Liquefied Petroleum Gas (LPG) cylinder of the respondent no.6. The petitioner had also availed input tax credit in respect of her business dealing with the respondent no.6 concerning purchase of LPG cylinders. Unfortunately, according to the petitioner although, GST registration of the petitioner ought to have been quoted by the re....

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....lowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority except in the following circumstances, namely, (a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence with ought to have been admitted ;or (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or (c) where the appellant was prevented by suf....