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2022 (8) TMI 591 - HC - GSTAppeal filed by the Petitioner - Refusal to accept additional evidences produced - whether the request of the Petitioner seeking a direction to the Appellate Authority to accept the endorsement certificate filed pending appeal can be accepted? - HELD THAT:- The fact that, the Petitioner has not filed the endorsement certificate along with the refund application is not in dispute. It is also not in dispute that, against the Order of refusing to grant refund, the Petitioner has preferred an appeal before the Respondent No. 1. It is also not in dispute that the Petitioner has not filed endorsement certificate issued by the specified officer of the SEZ Unit along with the appeal also. Pending appeal, the Petitioner herein is said to have filed an application requesting the Appellate Authority to accept the endorsement certificate issued by the specified officer in respect of its recipient SEZ Units. Insofar as the plea of the Respondents that the Petitioner ought to have obtained endorsement certificate much prior to arrival of Covid in India, it is to be noted here that the Petitioner herein has two years time to claim refund and the Petitioner could not have anticipated that the pandemic will sweep the entire country during that period. Therefore, non obtaining endorsement certificate prior to Covid pandemic cannot be a ground to reject the claim. As stated earlier, the Petitioner could not have anticipated the situation and when it thought of making an application within the time prescribed, the entire country was engulfed with pandemic. Rule 112(4) of C.G.S.T. Rules postulate that, nothing contained in the said Rule shall affect the power of the Appellate Authority or the Appellate Tribunal to direct production of any document, or examination of any witness, to enable it to dispose of the appeal. In fact, Section 107(11) of C.G.S.T. Act contemplate that, before disposing of any appeal, the Appellate Authority may make any further inquiry as he thinks fit - However, additional evidence at the appellate stage cane be entertained, at the discretion of the appellate authority, in cases where it can be proved that the party did not get the opportunity to file the documents at the lower stage or the original authority refused to admit the evidence or the appellant establishes that it had exercised due diligence, but was still unable to produce such evidence during the original proceedings. Therefore, the circumstances on which the discretion can be exercised for entertaining additional evidence at the belated stage squarely fits in the instant case, more so in view of the findings of the Appellate Authority. The request of the Petitioner to accept the endorsement certificate, dated 11.01.2021, of the specified officer of Ramky Pharmacity India Limited, is allowed - Petition allowed.
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