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    <title>2020 (1) TMI 1204 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat High Court held that the denial of an opportunity for cross-examination vitiated the order, emphasizing the importance of cross-examination in cases relying on statements. The Court referred to precedents highlighting the necessity of affording this opportunity, ultimately quashing the order and directing the respondent to allow cross-examination. The judgment stressed the right of the affected party to cross-examine witnesses, even if they have access to the record. The Court focused solely on this issue, underscoring the importance of applying the law diligently. The petition was disposed of in favor of granting the opportunity for cross-examination, without costs imposed.</description>
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      <title>2020 (1) TMI 1204 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=289457</link>
      <description>The Gujarat High Court held that the denial of an opportunity for cross-examination vitiated the order, emphasizing the importance of cross-examination in cases relying on statements. The Court referred to precedents highlighting the necessity of affording this opportunity, ultimately quashing the order and directing the respondent to allow cross-examination. The judgment stressed the right of the affected party to cross-examine witnesses, even if they have access to the record. The Court focused solely on this issue, underscoring the importance of applying the law diligently. The petition was disposed of in favor of granting the opportunity for cross-examination, without costs imposed.</description>
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