https://www.taxtmi.com/caselaws?id=793819 In quasi-judicial tax proceedings, the right to cross-examination is not absolute, and a challenge based only on denial of cross-examination will not necessarily invalidate an assessment where the dispute can be tested through documentary evidence such as invoices, e-way bills and transport records. In a dispute over alleged fraudulent Input Tax Credit availment, the Madras HC found the objection to be predominantly factual and declined writ interference, holding that the petitioners should pursue the statutory appellate remedy. It directed that any appeal filed within the stated time be entertained and decided on merits, subject to compliance with pre-deposit requirements. en-us Wed, 03 Jun 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793819 In quasi-judicial tax proceedings, the right to cross-examination is not absolute, and a challenge based only on denial of cross-examination will not necessarily invalidate an assessment where the dispute can be tested through documentary evidence such as invoices, e-way bills and transport records. In a dispute over alleged fraudulent Input Tax Credit availment, the Madras HC found the objection to be predominantly factual and declined writ interference, holding that the petitioners should pursue the statutory appellate remedy. It directed that any appeal filed within the stated time be entertained and decided on merits, subject to compliance with pre-deposit requirements. Case-Laws GST Wed, 03 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793819