ADDITIONAL EVIDENCES - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

19. ADDITIONAL EVIDENCES 19.1. All evidences should be normally submitted at the time of original hearing only. Additional evidence during appeal is normally allowed only in genuine cases. Any party cannot submit additional evidence, either oral or documentary, before Tribunal as a matter of right. 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. 19.2. Additional evidence shall be permitted only 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. 19.3. Additional evidence shall be admitted only after the Appellate Authority or the Appellate Tribunal records it in writing the reasons for its admission. 19.4. The Appellate Authority or the Appellate Tribunal shall not take any additional evidence unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity [Rule 112(3) of the CGST Rules, 2017] (a) to examine the evidence or document or to cross-examine any witness produced by the appellant. (b) to produce any evidence or any witness in rebuttal of the additional evidence produced by the appellant.