MNS Enterprises Vs Additional Commissioner of GST and Central Excise
Date: June 2, 2026
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): SENTHILKUMAR RAMAMOORTHY
Subject Matter
Denial of Cross-Examination in ITC Fraud Cases Does Not Vitiate Proceedings
Summary
The writ petitions are disposed of , with the Court declining to exercise discretionary jurisdiction regarding the denial of cross-examination. The primary reason for this decision is that, in cases of fraudulent Input Tax Credit (ITC) availment, the…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In these three writ petitions, a common order-in-original assessing tax liability is challenged. 2. The primary ground of challenge is that the respective petitioner was not permitted to cross-examine Mr. Joseph Selvaraj, whose statement was relied upon. 3. Learned counsel, appearing for all the petitioners, refers to the order-in-original, wher…