Rejection of appeal - additional evidence at the appellate stage ...

High Court Allows Additional Evidence at Appeal Stage: Endorsement Certificate Accepted Due to Due Diligence and Refusal by Original Authority.

August 13, 2022

Case Laws     GST     HC

Rejection of appeal - additional evidence at the appellate stage cane be entertained, at the discretion of the appellate authority, in cases where it can be proved that the party did not get the opportunity to file the documents at the lower stage or the original authority refused to admit the evidence or the appellant establishes that it had exercised due diligence, but was still unable to produce such evidence during the original proceedings. Therefore, the circumstances on which the discretion can be exercised for entertaining additional evidence at the belated stage squarely fits in the instant case, more so in view of the findings of the Appellate Authority. - The request of the Petitioner to accept the endorsement certificate, dated 11.01.2021, of the specified officer of Ramky Pharmacity India Limited, is allowed - HC

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