2025-VIL-377-DEL
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SGST High Court Cases

GST - Cross-examination of witness – Petitioner aggrieved by denial of its right to cross-examine certain third parties - Whether the denial of the petitioner's request for cross-examination of certain witnesses is a ground to bypass the statutorily prescribed appellate remedy and invoke the writ jurisdiction of the High Court – HELD - While cross-examination can be granted in certain proceedings if deemed appropriate, the right to cross-examine cannot be an unfettered right. The rationale behind setting aside an order/judgment on the grounds of non-provision of the right to cross-examine is to safeguard the affected party from being prejudiced due to non-providing of cross-examination - In the present case, the Adjudicating Authority had rejected the petitioner's request for cross-examination on the ground that the statements in question were only corroborative of undisputed documentary evidence already on record, and thus, did not warrant cross-examination. The mere rejection of the petitioner's request for cross-examination cannot, in and of itself, be treated as a sufficient ground to bypass the statutorily prescribed appellate remedy and invoke the writ jurisdiction of the High Court - The parties cannot, by praying for cross-examination, convert Show-cause Notice proceedings into mini-trials and that a blanket request to cross-examine all persons whose statements have been recorded by the Department cannot be sustained - the petitioner ought to avail of its appellate remedy in accordance with law - The petition is disposed of
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