HC Remands Case Over Denial of Cross-Examination Right

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  • Last Updated on 26 July, 2025

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denial of cross-examination

Case Details: Paper Trade Links through its Proprietor Shri Sandeep Bhargava vs. Union of India Department of Revenue Ministry of Finance - [2025] 176 taxmann.com 529 (Madhya Pradesh)

Judiciary and Counsel Details

  • Vivek Rusia & Binod Kumar Dwivedi, JJ.
  • Piyush Parashar, Adv. for the Petitioner.
  • Romesh Dave, Prasanna Prasad, Himanshu Joshi, Advs. & Anand Soni, Addl. Adv. General for the Respondent.

Facts of the Case

The petitioner, a proprietor of a firm, filed the petition against the order of the Adjudicating Authority. The Authority imposed the order imposed tax liability and penalty on the assessee. AA rejected the assessee’s prayer for cross-examination on the ground that it would cause a delay in proceedings. He contended that the witnesses had made a statement after understanding the provisions of Section 70 of the CGST Act, and their statements appeared to be correct.

High Court Held

The High Court held that every witness who either gives an oral statement or affidavit is always subjected to cross-examination. The right of cross-examination is provided under the Evidence Act. Not providing the opportunity to cross-examine witnesses would violate the principles of natural justice. The matter was remanded back to the AA to proceed further at the stage of cross-examination.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied