Suchismita Maji Vs Assistant Commissioner of CGST & CX
Date: July 13, 2025
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Raja Basu Chowdhury
Subject Matter
Appellate authority can accept additional evidence under Rule 112
Summary
1. The petitioner, a registered taxpayer and distributor of LPG cylinders for respondent no. 6, filed a writ petition on the issue of whether the appellate authority can accept additional evidence under Rule 112 of the WBGST/CGST Rules, 2017. The pet…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The instant writ petition is being heard on the very short point as to whether the appellate authority is competent to accept any additional evidence in terms of the provisions contained in Rule 112 of the WBGST/CGST Rules, 2017 (hereinafter referred to as the “said Rules”). 2. The petitioner claims to be a registered tax payer within the m…