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 cross-examination would be permitted before assessment orders. Court disposed of writ petitions without costs, accepting the state's commitment to provide procedural opportunity for cross-examination.

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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.

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