Can cross-examination be refused for ITC denial on purchases from cancelled dealers?

An order was passed, confirming demand in respect of denial of ITC to the petitioner on procurement from suppliers whose GST registrations were cancelled retrospectively.

The petitioner requested for a right to cross-examine the witnesses, whose statements were relied upon, as also the authors of documents which was sought to be relied upon by the proper officer during adjudication. However, such request was denied on account of paucity of time. Yet, the impugned order was passed.