Cross examination of persons whose statements relied upon by the department https://www.taxtmi.com/forum/issue?id=119382 Denial of cross examination in GST and related adjudications is a discretionary, fact specific exercise that need not breach natural justice where relied upon statements remain unretracted, are corroborated by seized records, the noticee has not produced or confronted witnesses, or the request appears to be a dilatory tactic; absent an express statutory right (beyond mandatory personal hearing), authorities may refuse cross examination so long as the refusal is justified by specific factual indicia. en-us Sun, 03 Nov 2024 04:03:07 +0530 Fri, 24 Jan 2025 10:40:17 +0530 TaxTMI RSS Generator Cross examination of persons whose statements relied upon by the department https://www.taxtmi.com/forum/issue?id=119382 Denial of cross examination in GST and related adjudications is a discretionary, fact specific exercise that need not breach natural justice where relied upon statements remain unretracted, are corroborated by seized records, the noticee has not produced or confronted witnesses, or the request appears to be a dilatory tactic; absent an express statutory right (beyond mandatory personal hearing), authorities may refuse cross examination so long as the refusal is justified by specific factual indicia. Discussion-Forum GST Sun, 03 Nov 2024 04:03:07 +0530 https://www.taxtmi.com/forum/issue?id=119382