High Court of Madras3 June 2026

MNS Enterprises v. Additional Commissioner of GST and Central Excise

For revenue

W.P. NOS. 20547, 20549 & 20552 OF 2023

The ruling in brief

Where registered persons challenged orders assessing liability for fraudulent ITC availed based on a key witness's statement but were denied cross-examination, right to cross-examination was not absolute since allegations pertained to bogus ITC and could be rebutted by documentary evidence, thus, mere denial of cross- examination did not vitiate adjudication, making statutory appeal appropriate remedy

Provisions considered

Section 74, read with sections 70 and 75, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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MNS Enterprises v. Additional Commissioner of GST and Central Excise

The ruling in brief

Provisions considered

MNS Enterprises v. Additional Commissioner of GST and Central Excise

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Arup Datta v. State of West Bengal