https://www.taxtmi.com/article/detailed?id=14794 Cross-examination under GST is a procedural and substantive safeguard of natural justice when authorities rely on third-party witness statements to issue a show cause notice. The right permits testing witness credibility and inconsistencies and must be requested in the reply to the SCN or at hearing. Denial of cross-examination is vitiating where such statements form the sole basis of proceedings, while adequate corroborative documentary evidence may render denial non-fatal. en-us Sat, 12 Jul 2025 08:41:34 +0530 Sat, 12 Jul 2025 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14794 Cross-examination under GST is a procedural and substantive safeguard of natural justice when authorities rely on third-party witness statements to issue a show cause notice. The right permits testing witness credibility and inconsistencies and must be requested in the reply to the SCN or at hearing. Denial of cross-examination is vitiating where such statements form the sole basis of proceedings, while adequate corroborative documentary evidence may render denial non-fatal. Articles Goods and Services Tax - GST Sat, 12 Jul 2025 08:41:34 +0530 https://www.taxtmi.com/article/detailed?id=14794