GST | Cross-examination Archives - Srinivasan V, Advocate

May 5, 2025GST RulingsGST | Cross-examination

Why right to cross-examination is not unfettered: Delhi HC

[Order of the Hon’ble High Court of Delhi, dated 09.04.2025, in W.P. (C) No. 4576 of 2025] At the outset, right to cross examination safeguards the aggrieved party from being prejudiced. It is only when a deposition goes through the fire of cross-examination that a court or statutory authority may be able to determine and […]

May 9, 2024May 9, 2024GST RulingsGST | Cross-examination, GST Input Tax Credit

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

Where ITC is denied on purchases from cancelled dealers, the taxable person should seek cross-examination of witnesses or authors of relied upon documents as a matter of right and use such opportunity judiciously. Denial of the right to cross-examine can cause grave and serious prejudice.

Srinivasan V, Advocate

FCA, LL.B. (Hons.)

Tag: GST | Cross-examination

Why right to cross-examination is not unfettered: Delhi HC

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