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.