The Hon’ble Madras High Court 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.
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