https://www.taxtmi.com/caselaws?id=752460 Where a tax adjudication rests on third-party statements, failure to supply those materials and refusal of a timely cross-examination request deprive the noticee of an effective opportunity to rebut the allegations. The adjudication order was therefore set aside and remanded for fresh decision after disclosure of the statements and, if sought, cross-examination. On the credit ledger issue, the existing block was allowed to continue because the ledger was already in negative balance, but any future credits were directed to remain restricted to the quantified disputed amount. en-us Tue, 07 May 2024 00:00:00 +0530 Fri, 02 May 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752460 Where a tax adjudication rests on third-party statements, failure to supply those materials and refusal of a timely cross-examination request deprive the noticee of an effective opportunity to rebut the allegations. The adjudication order was therefore set aside and remanded for fresh decision after disclosure of the statements and, if sought, cross-examination. On the credit ledger issue, the existing block was allowed to continue because the ledger was already in negative balance, but any future credits were directed to remain restricted to the quantified disputed amount. Case-Laws GST Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752460