TaxTMI 
TaxTMI 
2026 (9) TMI 2077
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.... short compass. As both learned counsel consent and are fully armed with instructions to enable a final disposal, we decide the Writ Appeals finally at the stage of admission. 2. These three Writ Appeals have been filed assailing the common order passed by the Writ Court on 03.06.2026 where the challenge was to an Order-in- original dated 28.03.2023, common to two sister concerns and a sole proprietary, passed under the provisions of the Central Goods and Services Tax Act, 2017 ('CGST Act'). 3. Though several grounds were raised, the main ground on which the impugned order of assessment was assailed was lack of opportunity afforded to cross examine two individuals, Joseph Selvaraj and Joseph Selvaraj Alexander, whose statements had be....
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....ances to be taken into account when considering such a request. 9. In the present case, the claim, on merits, relates to ITC. Show cause notices had been issued by the authority on 01.08.2022 proposing to deny ITC on various grounds. One of the grounds for the proposal was the statements of two individuals, Joseph Selvaraj and Joseph Selvaraj Alexander. 10. A reply was filed on 27.12.2022, wherein the appellants had submitted that the two individuals had been coerced and threatened, and hence fearing for their life and liberty, they had deposed adverse to the appellant. The appellants had reiterated the claim for ITC and requested opportunity to cross examine the individuals. 11. Their reply dated 27.12.2022 is styled as an interim....