Additional grounds cannot be introduced before the Tribunal merely on allegations or concerns without supporting evidence or exceptional circumstances.{ Anil Kumar Singh v. M/s Agarwala’s Bitumex Private Limited APL Nos. 14/KLK/2026 & 10/KLK/2026}
Facts
The Revenue sought to raise additional grounds for the first time before the GSTAT, mainly concerning the ITC availed by the respondent and the licence/credentials of the supplier. However, the Revenue did not produce any documents showing that an investigation was actually ongoing or its progress.
Issue
Whether the additional grounds raised by the Revenue for the first time before the GSTAT were admissible in view of Rule 45(1) of the GSTAT (Procedure) Rules, 2025 and Rule 112(1) of the CGST Rules, 2017.
Held
The Tribunal rejected the additional grounds. The Revenue had neither made a prayer for admission of additional evidence nor filed supporting documents regarding the alleged investigation. Mere concerns regarding ITC and the supplier’s licence, without supporting evidence, were not sufficient to admit the additional grounds.
