https://www.taxtmi.com/caselaws?id=785740 Principles of natural justice concerning the availability and relevancy of witness statements focus on whether a request for cross-examination was made; if a request existed and was denied, procedural vitiation under Section 138-B of the Act, 1962 follows, but if no request was made, such a finding is incorrect. The tribunal must ascertain, as the fact-finding authority, whether the noticee sought cross-examination by calling adjudicatory records and relevant documents, and then decide on compliance with the prescribed procedure; the matter is remitted for fresh determination accordingly. en-us Fri, 16 Jan 2026 00:00:00 +0530 Mon, 27 Jul 2026 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785740 Principles of natural justice concerning the availability and relevancy of witness statements focus on whether a request for cross-examination was made; if a request existed and was denied, procedural vitiation under Section 138-B of the Act, 1962 follows, but if no request was made, such a finding is incorrect. The tribunal must ascertain, as the fact-finding authority, whether the noticee sought cross-examination by calling adjudicatory records and relevant documents, and then decide on compliance with the prescribed procedure; the matter is remitted for fresh determination accordingly. Case-Laws Customs Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785740