Rule 112 - Production of additional evidence before the Appellate Authority or the Appellate Tribunal
CGST Rules, 2017
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Finin2min Summary - Rule in 2 Minutes
Additional evidence ordinarily barred except specified circumstances; authority records reasons and gives other side opportunity.
Exact operative text
112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.-(1) The
appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any
evidence, whether oral or documentary, other than the evidence produced by him during the course of the
proceedings before the adjudicating authority or, as the case may be, the Appellate Authority except in the
following circumstances, namely:- (a) where the adjudicating authority or, as the case may be, the Appellate
Authority has refused to admit evidence which ought to have been admitted; or (b) where the appellant was
prevented by sufficient cause from producing the evidence which he was called upon to produce by the
adjudicating authority or, as the case may be, the Appellate Authority; or (c) where the appellant was
prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the
Appellate Authority any evidence which is relevant to any ground of appeal; or (d) where the adjudicating
authority or, as the case may be, the Appellate Authority has made the order appealed against without giving
sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal. (2) No evidence
shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in
writing the reasons for its admission. (3) The Appellate Authority or the Appellate Tribunal shall not take any
evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf
by the said authority has been allowed a reasonable opportunity - (a) to examine the evidence or document
or to cross-examine any witness produced by the appellant; or (b) to produce any evidence or any witness in
rebuttal of the evidence produced by the appellant under sub-rule (1). (4) Nothing contained in this rule shall
affect the power of the Appellate Authority or the Appellate Tribunal to direct the production of any document,
or the examination of any witness, to enable it to dispose of the appeal.
Paragraph-wise decode
Additional evidence ordinarily barred except specified circumstances; authority records reasons and gives other side opportunity.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
Apply the rule to the relevant form and recovery, payment or appellate event.
Professional alert
Confirm the official active page and transaction-date amendment chain.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does rule 112 regulate?
- It regulates production of additional evidence before the appellate authority or the appellate tribunal. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.