https://www.taxtmi.com/caselaws?id=800051 Cross-examination must be afforded where an assessing authority treats third-party statements as credible and relies on them directly to deny an input tax credit claim. Although cross-examination is not an absolute right in every assessment, natural justice and fair-hearing requirements require an effective opportunity to rebut materially relied-upon statements. Denial of that opportunity vitiates the assessment and requires fresh adjudication after the assessee receives a reasonable opportunity to cross-examine the relevant individuals. en-us Mon, 07 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800051 Cross-examination must be afforded where an assessing authority treats third-party statements as credible and relies on them directly to deny an input tax credit claim. Although cross-examination is not an absolute right in every assessment, natural justice and fair-hearing requirements require an effective opportunity to rebut materially relied-upon statements. Denial of that opportunity vitiates the assessment and requires fresh adjudication after the assessee receives a reasonable opportunity to cross-examine the relevant individuals. Case-Laws GST Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800051