Chapter - XIII of CGST Rules, 2017
APPEALS AND REVISION
RULE 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal (corresponding section 107, section 112)
(1) The appellant shall not be allowed 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 which 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 sufficient cause from producing before
the adjudicating authority or, as the case may be, the Appellate Authority any
evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate
Authority has made the order appealed against without giving sufficient
opportunity to the appellant to adduce evidence relevant to any ground of
appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate
Authority or the Appellate Tribunal records in writing the reasons for its
admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any
evidence produced under sub-rule (1) unless the adjudicating authority or an
officer authorised in this behalf by the said authority has been allowed a
reasonable opportunity -
(a) to examine the evidence or document or to cross-examine any witness produced
by the appellant; or
(b) to produce any evidence or any witness in rebuttal of the evidence produced
by the appellant under sub-rule (1).
(4) Nothing contained in this rule shall affect the power of the Appellate
Authority or the Appellate Tribunal to direct the production of any document, or
the examination of any witness, to enable it to dispose of the appeal.