2024 (7) TMI 361 - HC - GST

Petitioner Secures Right to Cross-Examine Respondents in GST Case, Government Commits to Procedural Fairness

HC granted relief to petitioner seeking cross-examination of third and fourth respondents in GST proceedings. Government Advocate assured ... Right to cross-examination - personal hearing - scientific analysis reports - direction to permit cross-examination - assessment proceedingsRight to cross-examination - scientific analysis reports - personal hearing - assessment proceedings - Petition for direction to permit cross-examination of the third and fourth respondents before conclusion of assessment proceedings. - HELD THAT: - Earlier orders dated 20.10.2023 had directed the State GST authorities to furnish legible copies of the analysis reports and to permit cross-examination of the persons identified in those reports. Legible copies of the scientific analysis reports were provided to the petitioner on 15.03.2024 (with copies noted as provided on 16.03.2024) and a personal hearing was scheduled thereafter. The Government Advocate for the respondents accepted notice and expressly submitted that cross-examination would be permitted as directed in the earlier order and would be afforded before any assessment orders are issued. In view of this assurance and the compliance with the earlier direction to supply legible reports, the petitioner's concern about denial of cross-examination was addressed and no further interim direction was required from this Court.Writ petitions disposed of on the basis of the respondents' assurance that the petitioner will be permitted to cross-examine the third and fourth respondents before assessment orders are passed; no order as to costs.Final Conclusion: The writ petitions are disposed of on the respondents' undertaking to permit cross-examination of the persons whose scientific analysis reports were supplied, to be conducted before the issuance of assessment orders; no costs. Issues:Seeking direction for cross-examination of third and fourth respondents.Analysis:The petitioner filed writ petitions seeking a direction to permit cross-examination of the third and fourth respondents. The State GST authorities were previously directed to provide legible copies of analysis reports and allow the petitioner to cross-examine the said respondents. The hearing was scheduled after providing the reports, prompting the filing of the present writ petitions.The party-in-person mentioned the communication providing the analysis reports and expressed concern over the lack of scheduling for cross-examination. On the other hand, the learned Government Advocate representing the first and second respondents assured that cross-examination would be offered as directed in the earlier order.Considering the submission made by the Government Advocate, the petitioner's concerns regarding the cross-examination were alleviated. The court noted the assurance that the petitioner would be permitted to cross-examine the third and fourth respondents before assessment orders are issued. Consequently, the writ petitions were disposed of without any costs being imposed.