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

State of Kerala - Subsection

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

(b)where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or