Section 112(3) in Himachal Pradesh Goods and Services Tax Rules, 2017
(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).
