CGST Act | Right To Cross-Examine Is Not An Unfettered Right At SCN Stage, Party Must Specify Reasons: Delhi High Court

Delhi High Court clarified that the right to cross-examine is not an unfettered right at the Show Cause Notice (SCN) stage under the CGST Act and that the party must specify reasons for the necessity of cross-examination. The court emphasized that while cross-examination can be a crucial part of adjudication, it is not automatic at the initial SCN stage. The party seeking to cross-examine witnesses must provide valid reasons to justify why it is essential for them to question specific individuals for a fair hearing.