The Calcutta High Court has directed the Central Goods and Services Tax (CGST) authorities to file an affidavit explaining their stand in a writ petition which has challenged actions taken during GST adjudication proceedings, including the denial of cross-examination of multiple witnesses.
The petitioner questioned the manner in which evidence relied upon by the GST authorities was gathered and used during adjudication. During the hearing, Central GST department informed the Court that the relevant Excel spreadsheets relied upon in the proceedings had been obtained through the diplomatic channels of the Government of Bhutan.
A significant issue before the Court relates to the petitioner’s request for cross-examination of witnesses whose statements were allegedly relied upon by the Department. The GST authorities submitted that the adjudicating authority had already dealt with the issue in detail in the impugned order and had concluded that the denial of cross-examination did not result in any prejudice or injustice to the petitioner.
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The Department further argued that permitting the cross-examination of fifteen witnesses at this stage of the proceedings would not be a feasible or practical course of action. According to the Department, the impugned order adequately addressed the reasons for declining the request and justified the decision on the facts of the case.
After considering the submissions, Justice Kausik Chanda did not express any final opinion on the merits of the controversy. Instead, the Court granted the GST Department two weeks to place its stand on record by filing an affidavit. The petitioner has been granted one additional week thereafter to file a reply affidavit addressing the Department’s contentions.
The High Court has directed that the matter be listed again after three weeks under the same heading for further consideration. The order indicates that the Court will examine the rival contentions after the pleadings are completed before deciding the legal issues raised in the writ petition.
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