2026 (6) TMI 1200

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....ENTHILKUMAR RAMAMOORTHY, J. For Petitioner in all WPs : Mr. G. Natarajan For Respondent in all WPs : Mr. K. Mohana Murali Senior Panel Counsel ORDER In these three writ petitions, a common order-in-original assessing tax liability is challenged. 2. The primary ground of challenge is that the respective petitioner was not permitted to cross-examine Mr. Joseph Selvaraj, whose statemen....

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....on the respective petitioner primarily on the ground of fraudulent availment of Input Tax Credit (ITC). It is also submitted that the petitioners could have established that they were entitled to avail of ITC by submitting documentary proof that supplies made to them were genuine and legitimate. 5. In quasi-judicial proceedings, the right of cross-examination is not absolute. In the case at han....