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Appellate Authority Can Permit Additional Evidence in GST Appeals: Calcutta HC
Case Law Details
- Case Name
- Suchismita Maji Vs Assistant Commissioner of CGST & CX (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Suchismita Maji Vs Assistant Commissioner of CGST & CX (Calcutta High Court)
Calcutta High Court, in the case of Suchismita Maji vs. Assistant Commissioner of CGST & CX, ruled that an appellate authority has the power to accept additional evidence during a Goods and Services Tax (GST) appeal, even if the conditions outlined in Rule 112(1) of the WBGST/CGST Rules, 2017 are not explicitly met. This decision addresses a crucial point regarding procedural fairness in GST litigation.
The case originated from a writ petition filed by Suchismita Maji, a registered taxpayer and a distributor o...
