https://www.taxtmi.com/article/detailed?id=14951 The Gujarat High Court found that departmental officers who issued summonses or an arrest memo need not be cross-examined where adjudication is based solely on documentary material made available to the assessee; the co-noticee's cross-examination opportunity was not availed; reliance on precedent supports denying oral testing when no testimonial evidence underpins the decision; and the assessee may pursue statutory and appellate remedies under the GST framework to challenge documentary conclusions. en-us Wed, 13 Aug 2025 08:31:01 +0530 Wed, 13 Aug 2025 08:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14951 The Gujarat High Court found that departmental officers who issued summonses or an arrest memo need not be cross-examined where adjudication is based solely on documentary material made available to the assessee; the co-noticee's cross-examination opportunity was not availed; reliance on precedent supports denying oral testing when no testimonial evidence underpins the decision; and the assessee may pursue statutory and appellate remedies under the GST framework to challenge documentary conclusions. Articles Goods and Services Tax - GST Wed, 13 Aug 2025 08:31:01 +0530 https://www.taxtmi.com/article/detailed?id=14951