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[Cites 0, Cited by 0] [Section 112(1)] [Section 112] [Entire Act]

State of Kerala - Subsection

Section 112(1)(c) in Kerala Goods and Services Tax Rules, 2017

(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