{"id":72075,"date":"2025-07-19T15:02:44","date_gmt":"2025-07-19T09:32:44","guid":{"rendered":""},"modified":"2025-07-19T15:02:44","modified_gmt":"2025-07-19T09:32:44","slug":"appellate-authority-can-admit-additional-evidence-under-rule-112-4-of-wbgst-cgst-rules-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72075","title":{"rendered":"Appellate Authority Can Admit Additional Evidence Under Rule 112(4) of WBGST\/CGST Rules 2017"},"content":{"rendered":"<p>Appellate Authority Can Admit Additional Evidence Under Rule 112(4) of WBGST\/CGST Rules 2017<br \/>Case-Laws<br \/>GST<br \/>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&#39;s failure to consider this jurisdiction rendered its order mechanical and unsatisfactory. Consequently, the matter was remanded with directi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90688\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appellate Authority Can Admit Additional Evidence Under Rule 112(4) of WBGST\/CGST Rules 2017Case-LawsGSTThe HC held that the appellate authority is empowered under Rule 112(4) of the WBGST\/CGST Rules, 2017, to admit additional evidence, including document<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72075","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72075","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72075"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72075\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}