Documents to be accepted by appellate authority as opportunity not granted by adjudicating authority

U.S.Technology International Pvt. Ltd Vs State of Kerala (Kerala High Court)

Kerala High Court held that appellate authority to adopt liberal view and accept document since appropriate opportunity not granted by adjudicating authority to produce documents. Accordingly, writ disposed of and matter remanded back.

Facts- The petitioner is a registered taxpayer under the provisions of CGST/KGST Act 2017. The grievance highlighted in this writ petition is against the order passed by the 3rd respondent, which was confirmed in the order passed by the 2nd responden

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