'Generally, appellants are not allowed to produce any additional evidence at the appeal stage.' Examine this statement with reference to rule 112 of…

CA Final · Indirect Tax Laws · MTP · November 2026
'Generally, appellants are not allowed to produce any additional evidence at the appeal stage.' Examine this statement with reference to rule 112 of the CGST Rules, 2017 and discuss in brief, the provisions related to production of additional evidence before the Appellate Authority or the Appellate Tribunal.

Suggested Answer and Working Notes:

The statement is correct. Generally, the appellant is not allowed to produce any additional evidence at the appeal stage. However, production of additional evidence at appeal stage is allowed: (i) where adjudicating authority/ Appellate Authority (hereinafter referred as AA) refused to admit evidence ought to be admitted (ii) where appellant was prevented by sufficient cause from producing evidence: (a) called upon to produce by adjudicating authority/AA (b) relevant to any ground of appeal (iii) where the order appealed against was made without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal. Any additional evidence shall not be admitted unless: (i) reasons for admitting such evidence are recorded in writing. (ii) a reasonable opportunity is allowed: (a) to examine the evidence/document or to cross-examine any witness produced. (b) to produce any evidence/witness in rebuttal of additional evidence produced. This rule do not affect the power of AA/Tribunal to direct production of any document or examination of witness, to enable it to dispose off the appeal.

Topics: Appeals and Revision

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