https://www.taxtmi.com/article/detailed?id=17099 GST adjudication under Section 74 must rest on reliable, tested evidence and a fair opportunity to contest relied-upon statements and documents. Cross-examination of ordinary witnesses should ordinarily be allowed where their statements influence the demand; non-retraction or presumed witness bias does not by itself justify refusal. Documents requiring explanation from their authors or custodians must be properly proved. Multi-year GST demands cannot be determined through a composite block assessment, as liability, credit, interest, limitation and compliance are tax-period-wise. Confiscation proposals likewise require a sound evidentiary and procedural foundation. en-us Tue, 04 Aug 2026 08:40:41 +0530 Tue, 04 Aug 2026 08:40:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17099 GST adjudication under Section 74 must rest on reliable, tested evidence and a fair opportunity to contest relied-upon statements and documents. Cross-examination of ordinary witnesses should ordinarily be allowed where their statements influence the demand; non-retraction or presumed witness bias does not by itself justify refusal. Documents requiring explanation from their authors or custodians must be properly proved. Multi-year GST demands cannot be determined through a composite block assessment, as liability, credit, interest, limitation and compliance are tax-period-wise. Confiscation proposals likewise require a sound evidentiary and procedural foundation. Articles Goods and Services Tax - GST Tue, 04 Aug 2026 08:40:41 +0530 https://www.taxtmi.com/article/detailed?id=17099