Summary
- The Allahabad High Court has ruled that a wrong reason for denying cross-examination does not automatically require it under GST law in the case of Laxmi Narayan Gupta Vs State of U.P.
- The Court disposed of a writ petition challenging an adjudication order under Section 74 of the SGST Act, 2017, emphasizing that the need for cross-examination must be assessed on a case-by-case basis.
- While acknowledging the unsustainable reasoning for denying cross-examination of revenue officers, the Court clarified that this does not create an automatic right to cross-examine.
- The petitioner can still appeal the adjudication order within four weeks, allowing for potential reconsideration of cross-examination requests by the appellate authority.
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