Denial of Cross-Examination Does Not Vitiate GST Proceedings, Where Allegation of Fraudulent ITC Can Be Rebutted Through Documentary Evidence

Last updated: 13 June 2026

Save Share

Quick Summary

The Madras High Court has ruled that denying a cross-examination opportunity does not automatically invalidate GST proceedings, particularly when allegations of fraudulent Input Tax Credit (ITC) can be countered with documentary evidence. The court found that the right to cross-examine is not absolute in quasi-judicial matters and that if an assessee can prove the genuineness of their supplies through invoices and other records, the denial of cross-examination may not be grounds for vitiating the proceedings. The petitioners were permitted to file statutory appeals.

Court :
Madras High Court

Brief :
The Hon’ble in M/s Noordeen Enterprises v. Additional Commissioner of GST and Central Excise [W.P. Nos. 20547, 20549 & 20552 of 2023 dated June 03, 2026] dismissed the writ petitions challenging the order-in-original assessing tax liability on the ground of fraudulent availment of Input Tax Credit ( “ITC” ), and held that the right of cross-examination is not absolute in quasi-judicial proceedings and that mere denial thereof would not vitiate the proceedings where the allegation can be effectively countered by the assessee through documentary evidence such as invoices, e-way bills and transportation receipts.

Citation :
W.P. Nos. 20547, 20549 & 20552 of 2023 dated June 03, 2026

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

Attached File : 671907_6009_madras_hc_noordeen_enterprises.pdf

downloaded 102 times

79 Views Comment Share GST Report

Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

View Judgements

Comments