https://www.taxtmi.com/article/detailed?id=17341 GST adjudication should afford cross-examination where a proposed tax or penalty liability materially depends on information or details furnished by connected third parties. A specific request made in reply to a show-cause notice should be addressed before an adjudication order is passed. Procedural fairness also requires a meaningful personal hearing, disclosure of relevant relied-upon material, an opportunity for a further reply after cross-examination, and a reasoned and speaking order. Cross-examination may be particularly relevant where input tax credit is denied on allegations concerning a supplier's GST default. en-us Thu, 03 Sep 2026 08:22:44 +0530 Thu, 03 Sep 2026 08:22:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17341 GST adjudication should afford cross-examination where a proposed tax or penalty liability materially depends on information or details furnished by connected third parties. A specific request made in reply to a show-cause notice should be addressed before an adjudication order is passed. Procedural fairness also requires a meaningful personal hearing, disclosure of relevant relied-upon material, an opportunity for a further reply after cross-examination, and a reasoned and speaking order. Cross-examination may be particularly relevant where input tax credit is denied on allegations concerning a supplier's GST default. Articles Goods and Services Tax - GST Thu, 03 Sep 2026 08:22:44 +0530 https://www.taxtmi.com/article/detailed?id=17341