https://www.taxtmi.com/caselaws?id=801005 GST adjudication challenges based on refusal of cross-examination should ordinarily be addressed through the statutory appeal where relied-upon documents have been supplied, panch witnesses examined, and evidentiary questions require merits review. An unsustainable reliance on immunity provisions to refuse cross-examination does not automatically entitle a taxpayer to examine revenue officers; the necessity remains fact-specific. The appellate authority may consider natural justice objections and, where warranted, direct cross-examination or obtain an appropriate report. Writ intervention is not pursued where these issues remain open within the statutory appellate remedy. en-us Thu, 08 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801005 GST adjudication challenges based on refusal of cross-examination should ordinarily be addressed through the statutory appeal where relied-upon documents have been supplied, panch witnesses examined, and evidentiary questions require merits review. An unsustainable reliance on immunity provisions to refuse cross-examination does not automatically entitle a taxpayer to examine revenue officers; the necessity remains fact-specific. The appellate authority may consider natural justice objections and, where warranted, direct cross-examination or obtain an appropriate report. Writ intervention is not pursued where these issues remain open within the statutory appellate remedy. Case-Laws GST Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801005