https://www.taxtmi.com/caselaws?id=795713 Section 74 adjudication must be conducted separately for each relevant tax period; the notes state that combining multiple assessment years in a composite proceeding is inconsistent with the statutory scheme. They further explain that effective cross-examination is required where relied-upon witness statements underpin proposed liability, although co-noticees need not be examined against themselves. Documents offered as corroboration, including pocket diaries, require proof through their authors or responsible custodians before they can support findings. Any renewed adjudication should therefore proceed tax-period-wise, permit meaningful testing of relied-upon evidence, and establish the evidentiary basis of documentary material. en-us Wed, 08 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795713 Section 74 adjudication must be conducted separately for each relevant tax period; the notes state that combining multiple assessment years in a composite proceeding is inconsistent with the statutory scheme. They further explain that effective cross-examination is required where relied-upon witness statements underpin proposed liability, although co-noticees need not be examined against themselves. Documents offered as corroboration, including pocket diaries, require proof through their authors or responsible custodians before they can support findings. Any renewed adjudication should therefore proceed tax-period-wise, permit meaningful testing of relied-upon evidence, and establish the evidentiary basis of documentary material. Case-Laws GST Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795713