Cross Examination of Summons/Arrest Memo issued by GST Officers is not allowable: Gujarat HC

The Gujarat High Court has ruled that "cross-examination of summons/arrest memo issued by GST officers is not allowable." This decision implies that individuals cannot typically demand to cross-examine GST officers regarding the issuance of summons or arrest memos during the investigation phase. The court likely reasoned that such proceedings are investigative in nature, and allowing cross-examination at this preliminary stage could impede the investigation. This limits the scope for challenging the initial procedural steps taken by GST enforcement authorities.