Production of additional evidence before the Appellate Authority or the Appellate Tribunal in GST Appeal
All evidence should be normally submitted at the original hearing only. Additional evidence is normally allowed only in very genuine cases. Appellate court should not travel outside the record of lower court.
Additional Evidence can not be submitted in GST appeal
As per Rule 112(1) of CGST Rules 2017 and SGST Rules, 2017 :-
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 the Appellate Authority.
Cases when Additional Evidence can be submitted in GST appeal
As per Rule 112(1) of CGST Rules 2017 and SGST Rules, 2017 : Additional evidence shall be permitted in the following circumstances
| (a) | where the adjudicating authority or 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 the Appellate Authority; or | |
| (c) | where the appellant was prevented by sufficient cause from producing before the adjudicating authority or the Appellate Authority any evidence which is relevant to any ground of appeal; or | |
| (d) | where the adjudicating authority or 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. |
For accepting additional evidence in GST Appeal reasons to be recorded in writing
Rule 112(2) of CGST Rules 2017 and SGST Rules, 2017 :-
Additional evidence shall be admitted only after the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission .
Notice to departmental officer if additional evidence is produced
Rule 112(3) of CGST Rules 2017 and SGST Rules, 2017 :
The Appellate Authority or the Appellate Tribunal shall not take any additional evidence produced as above, 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 additional evidence produced by the appellant .
Powers of Appellate Authority or Tribunal to call for documents or evidence
Rule 112(4) of CGST Rules 2017 and SGST Rules, 2017.
Nothing contained in the aforesaid 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 .