https://www.taxtmi.com/caselaws?id=752669 Tax authorities acting in a quasi-judicial capacity may rely on material gathered in enquiry proceedings without formally proving it as evidence, provided the material is disclosed and the assessee has a fair opportunity to rebut it. Cross-examination is not an invariable requirement; it is needed only where the statute so provides or the nature of the inquiry makes it essential. On the facts, the report was disclosed, the relevant allegations were set out in the show-cause notice, inspection was permitted, objections were filed, and personal hearings were granted. No prejudice from the absence of cross-examination was shown, so reliance on the report did not breach natural justice. en-us Tue, 07 May 2024 00:00:00 +0530 Wed, 15 May 2024 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752669 Tax authorities acting in a quasi-judicial capacity may rely on material gathered in enquiry proceedings without formally proving it as evidence, provided the material is disclosed and the assessee has a fair opportunity to rebut it. Cross-examination is not an invariable requirement; it is needed only where the statute so provides or the nature of the inquiry makes it essential. On the facts, the report was disclosed, the relevant allegations were set out in the show-cause notice, inspection was permitted, objections were filed, and personal hearings were granted. No prejudice from the absence of cross-examination was shown, so reliance on the report did not breach natural justice. Case-Laws VAT and Sales Tax Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752669