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TMI Blog2022 (7) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... sons assigned hereinafter. Rule 112 (1) of the Central Goods and Services Rules, 2017 (for short, CGST Rules, 2017 ) permits an appellant to produce additional evidence before the appellate authority under certain circumstances. Sub-Rule (4) of Rule 112 starts with a non-obstante clause and provides that nothing contained in Rule 112 shall affect the power of the appellate authority to direct the production of any document or the examination of any witness to enable it to dispose of the appeal. Thus, the appellate authority has the power to permit the appellant to produce documents which will enable it to dispose of the appeal effectively - the learned Advocate for the respondents also could not satisfy this Court that the documents pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents were not submitted at the adjudicating stage. 2. Mr. Choraria, learned Advocate appearing for the petitioner, submits that no deficiency memo was ever served to the petitioner for which the petitioner could not support his claim for refund by submitting requisite documents. He further submits that the petitioner submitted the requisite documents before the appellate authority but such authority without taking into consideration such documents dismissed the appeal. 3. Mr. Banik, learned Advocate appearing for the respondent authorities, however, disputes the submission of Mr. Choraria that no deficiency memo was ever served to the petitioner. He further submits that a specific procedure has been laid down for claiming refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R-2A, (v) Declaration [in accordance with second proviso to section 54(3) of CGST Act, 2017] (vi) An undertaking to pay back the refund alongwith interest if it is found subsequently that the requirements of section 16(2)(c ) of CGST Act, 2017 have not been complied with, (vii) Declaration [in accordance with section 54(3)(ii) of CGST Act, 2017] (viii) Bank Account details, (ix) Vakalatnama in favour of Sri Rajeev Parik, Advocate. 7. Rule 112 (1) of the Central Goods and Services Rules, 2017 (for short, CGST Rules, 2017 ) permits an appellant to produce additional evidence before the appellate authority under certain circumstances. Sub-Rule (4) of Rule 112 starts with a non-obstante clause and provides t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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