2025 (10) TMI 481

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....r>GST<br>HONOURABLE MR. JUSTICE ZIYAD RAHMAN A.A For the Petitioner: By Advs. Smt. Sindhu M., Smt. Maria Ancy V.J., Shri. Abhijith Harindran., Smt. Jasna Kunniyullathil Ismail. For the Respondent: By Adv Shri. V. Girishkumar, SC, Central Board of Indirect Taxes And Customs., Shri. S. Jaikumar, Sr. SC. JUDGMENT 1. In all these cases, the respective petitioners are aggrieved by Ext.P15 O....

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....pondents for completing the assessment, only one witness could be examined and adjournment sought at the instance of the counsel, for the petitioner for cross examining the other witnesses were declined. The cross examination was scheduled to be conducted on 23.01.2025, and on that day, only one witness was present, who was cross examined by the colleague of the counsel for the petitioner. This wa....

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....ssed, after conducting hearing on 23.01.2025, without granting any further opportunity to the petitioners to cross examine the other witnesses, whose statements were relied on in Ext.P15. This was done, despite the fact that, the date on which the cross examination was scheduled, i.e., on 23.01.2025, only one witness turned up. Moreover, the willingness expressed by another witness to be present b....