https://www.taxtmi.com/caselaws?id=333838 Where adjudication relies on witness statements, denial of a requested cross-examination can breach natural justice and undermine the resulting penalty findings. The affected party must be given a reasonable opportunity to test the statements used against it before adverse conclusions are sustained. If that opportunity is withheld, the matter requires reconsideration after cross-examination is allowed and the party is able to participate fully in the proceedings. en-us Mon, 26 Sep 2016 00:00:00 +0530 Wed, 26 Oct 2016 08:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333838 Where adjudication relies on witness statements, denial of a requested cross-examination can breach natural justice and undermine the resulting penalty findings. The affected party must be given a reasonable opportunity to test the statements used against it before adverse conclusions are sustained. If that opportunity is withheld, the matter requires reconsideration after cross-examination is allowed and the party is able to participate fully in the proceedings. Case-Laws Customs Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333838