GST
Asking for cross-examination in a fake ITC case
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Facts
Yes, you can ask in writing for cross-examination of persons whose statements are used against you. Refusal without reason is a common ground in appeals and writs.
Provisions and law
- Sec 75(4), CGST Act 2017A personal hearing must be granted where requested in writing or where any adverse decision is contemplated.
- Sec 74A, CGST Act 2017For FY 2024-25 onwards, one procedure for demands: notice within 42 months of the annual return due date, order within 12 months of the notice; penalty depends on whether fraud is alleged.
Analysis
Statements of the supplier or other parties are evidence only if tested, so ask for the chance to question them. Put the request in your written reply and repeat it at the hearing. If the officer refuses and still confirms the demand, note it in the appeal. This is a procedural safeguard, not a substitute for your own proof.
Conclusion
- Identify each statement relied on in the notice.
- Request cross-examination in writing, naming the persons.
- Repeat the request at the personal hearing.
- Keep a record of any refusal for appeal.
A Savvy can do this for you
Reply to fake ITC notice when a supplier is found non-existent, Sec 16(2)(c)
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