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 be rebutted through documentary evidence establishing genuine supplies. The Court held that, in quasi-judicial proceedings, the right to cross-examination is not absolute. Since the allegations could have been countered through documents such as invoices, e-way bills, and transportation receipts, denial of cross-examination did not vitiate the proceedings. However, the Court permitted the petitioners to pursue statutory appeals and directed the appellate authority to decide them on merits if filed within 30 days, subject to compliance with pre-deposit requirements.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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 statement was relied upon.
