https://www.taxtmi.com/article/detailed?id=14936 Denial of an opportunity for cross examination where the adjudication relies on witness statements breaches natural justice; statements recorded under the statutory summons mechanism are not ipso facto admissible without testing, and procedural delay or alleged voluntariness do not justify refusal of cross examination. The impugned order was set aside and the matter remitted for fresh adjudication beginning from the stage of cross examination. en-us Fri, 08 Aug 2025 07:51:10 +0530 Fri, 08 Aug 2025 07:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14936 Denial of an opportunity for cross examination where the adjudication relies on witness statements breaches natural justice; statements recorded under the statutory summons mechanism are not ipso facto admissible without testing, and procedural delay or alleged voluntariness do not justify refusal of cross examination. The impugned order was set aside and the matter remitted for fresh adjudication beginning from the stage of cross examination. Articles Goods and Services Tax - GST Fri, 08 Aug 2025 07:51:10 +0530 https://www.taxtmi.com/article/detailed?id=14936