Right Of Cross-Examination Under GST - When Does It Accrue?

Introduction

Cross-examination is a right that accrues to a person when a witness's statement is used against them in adjudication proceedings. The main objective of cross-examination is to challenge the accuracy, credibility, and reliability of the testimony provided by the witness. It flows from the concept of natural justice aimed at ensuring a fair and thorough examination of all evidence. It is well settled under law through various cases that any relied-upon documents ('RUD') or witness statements by the adjudicating authority in an adjudication proceeding will be supplied for verification/cross-examination. This is essential to prevent a violation of the principles of natural justice.