2024 (7) TMI 361 - HC - GST

Seeking a direction to permit cross-examination of the third and fourth respondents - HELD THAT - By orders dated 20.10.2023 in relation to each assessment period, the State GST authorities were directed to provide legible copies of the analysis reports and permit the petitioner to cross-examine respondents 4 and 5 therein, who are the third and fourth respondents in the present writ petitions. In view of the fact that a hearing was scheduled on 19.03.2024 after providing legible copies of the analysis reports on 16.03.2024, the present writ petitions were filed. The petitioner has no further cause for concern that cross-examination would not be provided. Accordingly, by taking note of the submission of learned Government Advocate that the petitioner would be permitted to cross-examine the third and fourth respondents before assessment orders are issued, these writ petitions are disposed of without any order as to costs.

Summary

Issues:
Seeking direction for cross-examination of third and fourth respondents.

Analysis:
The petitioner filed writ petitions seeking a direction to permit cross-examination of the third and fourth respondents. The State GST authorities were previously directed to provide legible copies of analysis reports and allow the petitioner to cross-examine the said respondents. The hearing was scheduled after providing the reports, prompting the filing of the present writ petitions.

The party-in-person mentioned the communication providing the analysis reports and expressed concern over the lack of scheduling for cross-examination. On the other hand, the learned Government Advocate representing the first and second respondents assured that cross-examination would be offered as directed in the earlier order.

Considering the submission made by the Government Advocate, the petitioner's concerns regarding the cross-examination were alleviated. The court noted the assurance that the petitioner would be permitted to cross-examine the third and fourth respondents before assessment orders are issued. Consequently, the writ petitions were disposed of without any costs being imposed.