Consolidated SCNs, Cross-Examination and the Limits of Writ Relief in GST Adjudication

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d in SCN/adjudication u/s 74; (ii) the scope and limits of the right to cross-examination in quasi-judicial tax proceedings; (iii) the permissibility of consolidated notices spanning multiple tax periods; and (iv) the proper exercise of writ jurisdiction when an efficacious statutory appellate remedy exists. The High Court's considered judgment and the Supreme Court's subsequent order disposing the appeal as "not pressed" (thereby leaving the High Court order in place) together crystallise several practical and doctrinal points for GST adjudication and judicial review. Key Legal Issues * Whether the adjudicating authority violated principles of natural justice by allegedly not considering replies and by declining cross-examinatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ne out by the record. On cross-examination, the High Court reiterated established doctrine: the right to cross-examine in adjudicatory tax proceedings is not absolute. Cross-examination may be necessary where its absence causes demonstrable prejudice, but blanket requests to convert SCN proceedings into "mini-trials" are impermissible. The court relied on precedent distinguishing contexts where cross-examination is required and where the absence of cross-examination does not vitiate the process unless prejudice is shown. 2. Consolidated SCN across Multiple Financial Years The petitioner argued that issuing a consolidated SCN for multiple years was impermissible. The High Court engaged a textual and purposive analysis of Sections 73 and 7....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erefore rejected the challenge that the order travelled beyond the SCN. 4. Writ Jurisdiction vis-`a-vis Statutory Appellate Remedy The High Court underscored the well-settled principle that writ jurisdiction should be sparingly exercised when an effective alternative statutory remedy exists. The High Court relied on Supreme Court precedents (including Commercial Steel Ltd. v. Assistant Commissioner) to reiterate exceptions where writ relief may be entertained - e.g., breach of fundamental rights, violation of natural justice, excess of jurisdiction or vires challenges. Finding no such exceptional circumstance, the High Court relegated the taxpayer to the appellate remedy u/s 107 and, recognising delay, extended a deadlinesafety-valve: the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dies absent exceptional grounds.) Obiter Observations The High Court made several contextual observations on the scale of detected fake ITC and the policy rationale underpinning strict enforcement - these are persuasive but not strictly necessary to the ratio. The court's emphasis on self-assessment obligations and the burden of proof u/s 155 (i.e., that the claimant bears the burden of proving entitlement to ITC) is doctrinally significant but ancillary to the core holdings. Implications and Conclusion The High Court's decision provides clarity on several recurring GST litigation themes: (i) consolidated SCNs are sustainable where fraud spans periods; (ii) procedural fairness requires actual prejudice to warrant setting aside a....