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.

AI Summary

Cross-examination of witnesses can be denied in adjudication when relied upon statements are unretracted or sought to delay proceedings.
Denial of cross examination in GST and related adjudications is a discretionary, fact specific exercise that need not breach natural justice where relied upon statements remain unretracted, are corroborated by seized records, the noticee has not produced or confronted witnesses, or the request appears to be a dilatory tactic; absent an express statutory right (beyond mandatory personal hearing), authorities may refuse cross examination so long as the refusal is justified by specific factual indicia.