Appellate Authority Can Permit Additional Evidence in GST Appeals: Calcutta HC

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...