https://www.taxtmi.com/article/detailed?id=15026 Admissibility of recorded statements requires that the person whose statement is relied upon be produced for examination before the adjudicating authority and that the assessee be afforded the right of cross examination, with only narrow exceptions where examination is impossible; these requirements are substantive, embed natural justice protections, and prevent untested investigative notes from serving as unchallenged adjudicatory proof. en-us Sat, 30 Aug 2025 08:31:46 +0530 Sat, 30 Aug 2025 08:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15026 Admissibility of recorded statements requires that the person whose statement is relied upon be produced for examination before the adjudicating authority and that the assessee be afforded the right of cross examination, with only narrow exceptions where examination is impossible; these requirements are substantive, embed natural justice protections, and prevent untested investigative notes from serving as unchallenged adjudicatory proof. Articles Goods and Services Tax - GST Sat, 30 Aug 2025 08:31:46 +0530 https://www.taxtmi.com/article/detailed?id=15026