Statutory appellate remedy ordinarily governs a challenge to a...

Statutory appellate remedy ordinarily governs a challenge to a GST adjudication order based on denial of cross-examination of revenue officers involved in preparing a panchnama. Once relied-upon documents are supplied and panch witnesses are cross-examined, the earlier procedural defect no longer survives. The evidentiary value of witness statements, proof of the panchnama, and the factual necessity for cross-examining revenue officers concern merits for appellate review. Statutory immunity is not a sustainable reason to refuse such cross-examination, but it does not create an absolute right; necessity depends on the facts. The cross-examination issue remains open before the appellate authority, and an appeal filed within four weeks is to be entertained on merits without a limitation objection.