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| 53. Determination of objections. | |
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53. Determination of objections. The Commissioner while deciding the objection shall conduct the proceedings by examining-
(a) the registers and records maintained by the Value Added Tax Authority against whose order or decision or assessment the objection has been preferred;
(b) the objection; and
(c) any other document, information or report, which, in his opinion, is relevant to decide the objection;
and may -
(i) admit any further oral or documentary evidence that is relevant to the matters in dispute; and
(ii) allow the applicant to present its arguments in person, by a representative authorised to appear before any authority under section 82 and by submission in writing, if any.
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