GST Matter remanded for cross-examination of witnesses whose statement not relied upon

Rajputana Stainless Limited Vs Union of India (Gujarat High Court) Facts- A notice alleging clandestine manufacture and clearance of finished goods during the period from 2012-13 to 2015-16 based on various statements recorded under section 14 of Central Excise Act. It included the statement of buyers and some of those buyers denied of having received any goods without invoices which according to the petitioner since favored them, the statements have not been relied upon. Conclusion- While holding in principle that it is the right of the parties to make a request for the defence witnesses of e...