Appellate Authority Can Admit Additional Evidence Under Rule 112(4) of WBGST/CGST Rules 2017
Case-Laws
GST
The HC held that the appellate authority is empowered under Rule 112(4) of the WBGST/CGST Rules, 2017, to admit additional evidence, including documents and witness examination, despite the restrictions in sub-rule (1). The appellate authority's failure to consider this jurisdiction rendered its order mechanical and unsatisfactory. Consequently, the matter was remanded with directi
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