https://www.taxtmi.com/caselaws?id=770188 Where an assessment does not rely on third-party statements to fasten liability, denial of cross-examination does not by itself establish a natural justice violation. The question whether a retraction of a confession was belatedly rejected turned on factual appreciation, which belonged to the statutory appellate authority rather than writ review under Article 226. Writ interference was therefore unwarranted, and the challenge to the assessment failed on the grounds urged. en-us Tue, 08 Apr 2025 00:00:00 +0530 Thu, 08 May 2025 09:09:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770188 Where an assessment does not rely on third-party statements to fasten liability, denial of cross-examination does not by itself establish a natural justice violation. The question whether a retraction of a confession was belatedly rejected turned on factual appreciation, which belonged to the statutory appellate authority rather than writ review under Article 226. Writ interference was therefore unwarranted, and the challenge to the assessment failed on the grounds urged. Case-Laws GST Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770188