https://www.taxtmi.com/caselaws?id=769240 Delhi HC dismissed a writ petition challenging GST show cause notice proceedings where petitioner was denied cross-examination of third-party witnesses. The court held that denial of cross-examination alone cannot justify bypassing statutory appellate remedies to invoke writ jurisdiction. Cross-examination requests must be specific with valid reasons, not blanket demands for all witnesses. The court emphasized that show cause proceedings cannot become mini-trials and parties must demonstrate substantial prejudice from denial of cross-examination. Petitioner was directed to pursue statutory appeal under Section 107 CGST Act within thirty days. en-us Wed, 09 Apr 2025 00:00:00 +0530 Sat, 21 Mar 2026 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769240 Delhi HC dismissed a writ petition challenging GST show cause notice proceedings where petitioner was denied cross-examination of third-party witnesses. The court held that denial of cross-examination alone cannot justify bypassing statutory appellate remedies to invoke writ jurisdiction. Cross-examination requests must be specific with valid reasons, not blanket demands for all witnesses. The court emphasized that show cause proceedings cannot become mini-trials and parties must demonstrate substantial prejudice from denial of cross-examination. Petitioner was directed to pursue statutory appeal under Section 107 CGST Act within thirty days. Case-Laws GST Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769240