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Informative

AA Can Allow Additional Evidence for Fair Disposal of GST Appeal Even If Rule 112(1) Conditions Are...

Update / Judgement Date

30 Jul 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Calcutta High Court has ruled that an Appellate Authority (AA) "can allow additional evidence for fair disposal of a GST appeal, even if rule conditions are not met." This decision highlights the judiciary's emphasis on substantive justice over strict procedural adherence. While Rule 112(1) of the CGST Rules outlines conditions for admitting additional evidence, the court asserts the inherent power of the appellate authority to allow such evidence if it is deemed essential for a just and equitable resolution of the appeal, ensuring that all relevant facts are considered.