ADDITIONAL EVIDENCES

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..... r 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 ad .....

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..... te 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 .....

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