Chapter - XIII of CGST Rules, 2017
APPEALS AND REVISION
RULE
112. Production of additional evidence before the
Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
or the Appellate Tribunal
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
(corresponding section
107, section 112)
(1) The appellant shall not be allowed to produce before the Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
or the Appellate Tribunal
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
any evidence, whether oral or documentary, other than
the evidence produced by him during the course of the proceedings before the
adjudicating authority
2(04)
“adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the
Central Board of Indirect Taxes and Customs the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling,
the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 or, as the case may be, the Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
except in
the following circumstances, namely:-
(a) where the adjudicating authority
2(04)
“adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the
Central Board of Indirect Taxes and Customs the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling,
the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 or, as the case may be, the Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
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
2(04)
“adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the
Central Board of Indirect Taxes and Customs the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling,
the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 or,
as the case may be, the Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
; or
(c) where the appellant was prevented by sufficient cause from producing before
the adjudicating authority
2(04)
“adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the
Central Board of Indirect Taxes and Customs the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling,
the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 or, as the case may be, the Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
any
evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority
2(04)
“adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the
Central Board of Indirect Taxes and Customs the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling,
the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 or, as the case may be, the Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
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
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
or the Appellate Tribunal
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
records in writing the reasons for its
admission.
(3) The Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
or the Appellate Tribunal
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
shall not take any
evidence produced under sub-rule (1) unless the adjudicating authority
2(04)
“adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the
Central Board of Indirect Taxes and Customs the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling,
the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 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
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
or the Appellate Tribunal
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
to direct the production of any document, or
the examination of any witness, to enable it to dispose of the appeal.