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

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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

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