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Denial of Cross-Examination Does Not Invalidate GST Fraud Assessment When ITC Can Be Proven Through Documents
Case Law Details
- Case Name
- MNS Enterprises Vs Additional Commissioner of GST and Central Excise (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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MNS Enterprises Vs Additional Commissioner of GST and Central Excise (Madras High Court)
The Madras High Court dismissed writ petitions challenging a common GST assessment order on the ground that the petitioners were denied an opportunity to cross-examine Mr. Joseph Selvaraj, whose statement had been relied upon. The petitioners argued that cross-examination was necessary because a Magistrate had recorded that Mr. Selvaraj had alleged ill-treatment by GST officials. The respondents contended that the assessments primarily related to fraudulent availment of Input Tax Credit (ITC), which could ...
