Section 112: Production of additional evidence before the Appellate Authority or the Appellate Tribunal

Q: What does Section 112 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 112 GST pertains to "Production of additional evidence before the Appellate Authority or the Appellate Tribunal". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 112 of The Central Goods and Services Tax Rules, 2017 (GST) governs production of additional evidence before the Appellate Authority or the Appellate Tribunal. As verified on 22 May 2026.

Q: Is Section 112 GST still in force?

Yes, Section 112 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 112 GST?

धारा 112 GST is the Devanagari Hindi reference for Section 112 of the The Central Goods and Services Tax Rules, 2017. Section 112 of The Central Goods and Services Tax Rules, 2017 (GST) governs production of additional evidence before the Appellate Authority or the Appellate Tribunal. As verified on 22 May 2026.

Q: What is Dhara 112 GST?

Dhara 112 GST is the Roman Hindi reference for Section 112 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 112 of The Central Goods and Services Tax Rules, 2017 (GST) governs production of additional evidence before the Appellate Authority or the Appellate Tribunal. As verified on 22 May 2026.

Q: How to cite Section 112 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 112, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, 2017, § 112 (India).

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(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:-

(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 -

(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.