GST: No Right to Cross-Examine Officer Issuing Summons or Arrest Memo

Sazid Ali Khan Vs Office of Principal Commissioner (Gujarat High Court)

Gujarat High Court held that departmental officers who issued summons or arrest memo are not required to be cross-examined by the petitioner. Accordingly, non-granting cross-examination to that extent is justifiable.

Facts- The petitioner is a proprietor of M/s.KSEG India International and doing scrap business since two decades. An information was received by the letter dated 04.10.2018 from the Joint Commissioner (Preventive), CGST, Ahmedabad South by the respondents to the effect that

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