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Cross examination of persons whose statements relied upon by the department

ASHWANI Lau

How to reject the plea of the Noticees for cross examination of the witnesses/ persons whose statements relied upon by the department.

Relevant judgements to support the denial of cross examination by the Adjudication Authority.

Debate on Denial of Cross-Examination in GST Cases: Balancing Legal Precedents and Natural Justice Concerns The discussion focuses on whether cross-examination of witnesses whose statements are relied upon by the department can be denied in GST cases. Several contributors provide legal precedents supporting the denial of cross-examination, citing cases where courts ruled it unnecessary, especially when the accused avoids hearings or the statements remain unchallenged. Some participants argue that cross-examination should be allowed to ensure justice, while others emphasize that the absence of such a provision in GST law does not automatically imply a violation of natural justice. The conversation underscores the complexity and case-specific nature of this legal issue. (AI Summary)
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