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If a GST show-cause notice relies on a third party’s statement, ask the adjudicating authority in writing for cross-examination of that statement’s maker. File the request as soon as you identify the evidence, explain the precise factual dispute, seek copies of every relied-upon document you do not have, and make the request before the hearing or final order. Ask the officer either to schedule questioning or to record why it is refused and not rely on the untested statement.
Section 75(4) of the Central Goods and Services Tax Act, 2017 (CGST Act) expressly provides an opportunity of hearing when the person chargeable with tax or penalty makes a written request, or when an adverse decision is contemplated. Section 75(5) permits adjournment for sufficient cause, requires reasons to be recorded and limits a person to three adjournments in the proceeding. The exact reply date and hearing process come from your notice and the charging provision; there is no single GST-wide cross-examination deadline or universal 30-day reply period.
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What a GST cross-examination request is meant to achieve
Cross-examination is a targeted request to question the person whose statement is being used against you. It is not a demand to question every person mentioned in an investigation. Your application should connect four things: the statement, the allegation it is said to prove, the part you dispute and the questions that could test the maker’s knowledge, accuracy, consistency or basis for making the statement.
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1Clear out junk files and repair common Windows errors2Fix the driver behind crashes, sound loss and screen glitches3Repair Windows errors before they cause bigger problemsThe request belongs in the adjudication record. A phone call or an informal email may not show that you invoked your hearing right. Use the filing channel specified in the notice or applicable procedure, retain the acknowledgement and refer to the request in your written reply and at the hearing.
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Statutory foundation: Sections 75(4) and 75(5)
| Provision | What it provides | How to use it |
|---|---|---|
| Section 75(4), CGST Act | An opportunity of hearing where the person chargeable with tax or penalty makes a written request, or where an adverse decision is contemplated. | State that you are making a written hearing request and that questioning the relied-upon witness is necessary to answer the proposed adverse findings. |
| Section 75(5), CGST Act | Adjournment for sufficient cause; reasons for the decision must be recorded; no more than three adjournments may be granted to a person during the proceedings. | If you need time to obtain records, prepare questions or review late-supplied material, make a separate, reasoned adjournment request. |
The Jharkhand High Court has reproduced and applied these provisions. The sections support a hearing request, but they do not create a standard form or an automatic right to question every witness in every case. Whether cross-examination is necessary depends on the evidence relied upon and the factual dispute.
Decide which witnesses justify cross-examination
Review the notice and its annexures line by line. For each statement, make a separate assessment using the following questions.
| Question | Why it matters | What to record |
|---|---|---|
| Is the statement actually relied upon? | An investigation statement that is never used to support a proposed demand may not justify a hearing request. | Person’s name, statement date and the paragraph or page cited in the notice. |
| Is a material factual assertion disputed? | Cross-examination should address a real issue, not conduct a general inquiry. | The assertion, your contrary records and the allegation linked to it. |
| Could questions test reliability or personal knowledge? | Questions are useful where the maker may lack direct knowledge, has inconsistent records or gives a conclusion without supporting documents. | The specific contradiction, missing source or inconsistency you intend to put to the maker. |
| Were the supporting documents supplied? | You cannot fairly answer a statement by inference if the relied-upon invoices, ledgers, correspondence or other records were withheld. | Each missing document, its date or description and why it is needed. |
| Is the request timely and specific? | An early, issue-based request gives the officer a practical opportunity to schedule questioning before deciding the case. | Date filed, hearing date, response date in the notice and proof of service. |
When a request is usually stronger
The request is strongest when the notice proposes tax or penalty largely on a third party’s statement and the statement addresses a disputed transaction, delivery, receipt of consideration, classification or intent. Explain why the maker is the source of the fact and why your documents alone cannot test it.
When a request may be overbroad
Do not ask to cross-examine “all witnesses” without identifying their statements and relevance. In The Joint Commissioner v. Nishad K.U. (Kerala High Court, 2025), the court treated cross-examination of witnesses whose statements formed the basis of appropriate Section 74 proceedings as potentially integral to natural justice, but rejected a request framed to cover co-noticees generally and indicated that copies of their replies could instead be sought. Ask for the evidence actually used against you.
Step-by-step procedure for filing the request
- Read the complete notice. Obtain the show-cause notice, every annexure and the hearing notice, not merely a portal summary. Note the notice number, tax period, provision invoked, proposed tax and penalty, reply date, hearing date and the officer designated to adjudicate.
- Mark every relied-upon statement. For each witness, note the person, date, page or paragraph and the exact sentence the notice uses. Quote enough text to let the officer identify it without searching the file.
- Map the statement to an allegation. Write one line showing what the statement is said to establish—for example, that goods were not supplied, that consideration was received, or that an input-tax credit entry was fictitious. Then state your contrary fact and the record supporting it.
- Explain why questioning is necessary. Identify the contradiction, lack of personal knowledge, unexplained inference, inconsistent date, missing record or other issue that questioning could test. A bare assertion that cross-examination is a matter of right is less useful than an evidence-specific explanation.
- Request missing material separately. List each relied-upon statement, document, data extract or annexure not supplied. Ask for a legible copy or inspection and explain how the item is needed to prepare your reply. Do not assume that a portal reference is the same as receiving the underlying document.
- Ask for a scheduled opportunity. Request cross-examination at the hearing or at a stated later date that allows reasonable preparation. Ask the authority to identify the procedure, sequence and time allotted if more than one witness is involved.
- Preserve the consequence of refusal. State that, if cross-examination is refused, the authority should give written reasons and should not rely on the untested statement for an adverse finding. Ask that your objection and the decision be taken on record.
- File and prove service. Use the channel named in the notice or the applicable State or Union Territory procedure. Save the portal acknowledgement, diary number, email delivery record or physical receipt, and attach the proof to your reply.
- Repeat the request at the hearing. Carry the filed application, acknowledgement and an issue map. Ask that the minutes or order sheet record whether the witness will be produced, whether documents have been supplied and what the officer decided.
Documents to gather before drafting
- The full show-cause notice, annexures and any relied-upon investigation report.
- Every relied-upon witness statement, with the relevant passages highlighted.
- Invoices, e-way bills, transport records, contracts, purchase orders, bank entries, returns and correspondence that address the allegation.
- Earlier replies, written submissions, hearing notices, adjournment applications and proof of filing or service.
- A short issue map linking each challenged statement to the notice paragraph, your rebuttal evidence and the question that remains disputed.
The Madhya Pradesh High Court has emphasized that copies of relied-upon documents are needed to prepare a defence. In a 2024 GST matter, it also directed access to seized originals that were not relied upon and cross-examination of witnesses relied on in the notices. Those directions turned on the facts before that court; they are not a universal rule that every non-relied-upon seized record must be disclosed in every adjudication.
How to draft the written application
Address the adjudicating authority named in the notice and use the same case identifier. A clear application can follow this order:
- Case identification: identify the notice, tax period, hearing date and statutory provision.
- Evidence relied upon: list each witness statement by person, date and page or paragraph, and quote the passage relied upon.
- Disputed issue: state the allegation supported by the passage, your factual position and the records that contradict or qualify it.
- Purpose of questioning: explain the questions that could test the maker’s direct knowledge, source records, chronology, consistency or understanding of the transaction.
- Document request: name every missing relied-upon statement or document and explain its relevance to the reply.
- Relief sought: request a scheduled cross-examination, reasonable time to prepare and a direction that the statement not be relied upon if questioning is refused.
- Record preservation: request a written, reasoned order on the application and confirmation that the objection will be considered before any adverse order.
Use neutral language. The purpose is to identify a factual test, not to accuse the maker or the officer of misconduct. Attach the issue map and supporting records, while keeping the application focused enough that the authority can decide it before the hearing.
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Deadlines, hearing dates and adjournments
There is no single cross-examination-request deadline established for every GST demand. The applicable charging provision, the date and wording of your notice, and amendments in force for the relevant period can affect the procedure. Follow the reply date and hearing details printed in the notice even if you are separately asking for documents or questioning.
File the cross-examination request before the scheduled hearing and, preferably, as soon as the relied-upon statement is identified. Waiting until after the final order risks an argument that the authority was not given a practical opportunity to arrange the hearing.
If you cannot prepare by the stated date, file a separate adjournment application. State the sufficient cause—such as late service of relied-upon records, the need to inspect voluminous material, illness or an unavoidable conflict—specify the additional time sought and explain the steps already taken. Section 75(5) requires reasons for the decision to be recorded and caps adjournments at three for a person during the proceedings. Do not treat the three-adjournment limit as an entitlement to three extensions; each request still needs sufficient cause.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What recent courts have said
Delhi High Court: third-party statement and an adverse decision
In a 2025 GST case, W.P.(C) 4853/2025, 2025:DHC:6181-DB (29 July 2025), the Delhi High Court held that a person facing an adverse decision based on a third-party statement should have an opportunity to cross-examine its maker. The court connected that requirement to the hearing guaranteed by Section 75(4) of the CGST Act: “This requirement flows from the opportunity of hearing required to be given as per section 75(4) of the CGST Act.” The quotation must be understood in the factual setting of that case; it is not a direction to produce every person mentioned in an investigation file.
Kerala High Court: witnesses forming the basis of Section 74 proceedings
In The Joint Commissioner v. Nishad K.U. (Kerala High Court, 2025), the court recognized that cross-examination can be integral to natural justice where witness statements form the basis of appropriate Section 74 proceedings. It also drew a boundary: a request covering co-noticees as a class was not accepted as framed, and copies of their replies could be requested instead. This supports naming the particular statements and explaining their role in the proposed demand.
Madhya Pradesh High Court: relied-upon records and seized material
A 2024 Madhya Pradesh High Court GST decision treated certified copies of relied-upon documents as necessary for preparing a defence. On the facts before it, the court also ordered access to seized originals that were not relied upon and cross-examination of witnesses whose statements were relied on in the notices. Use the decision to support a specific document and witness request, not as a blanket disclosure rule.
Andaman Timber Industries: background, not a GST holding
The Supreme Court’s Andaman Timber Industries judgment concerned excise adjudication rather than GST. It is background authority on natural justice when statements are used as evidence. Describe its subject accurately if you rely on it; do not present it as a GST-specific ruling.
If the authority refuses, postpones or ignores the request
- Ask for the decision in writing, with reasons, before the order is passed.
- State in your reply which statement is disputed, why it is material and when you requested questioning and documents.
- Ask the officer to identify the evidence that will be relied upon if the witness is not produced, and object to reliance on an untested statement.
- At the hearing, request that your objection, the officer’s response and any direction about documents be recorded in the minutes or order sheet.
- If an adverse order follows, preserve the complete paper trail for case-specific advice on available statutory or constitutional remedies. The appropriate remedy and time limit depend on the order, jurisdiction and facts.
Do not stop responding to the merits while the application is pending. Explain your factual defence with the records available, identify what cannot yet be answered because material is missing and reserve the right to supplement after disclosure.
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Common errors and practical fixes
- Generic request: “I want to cross-examine all witnesses.” Fix: identify each relied-upon statement and the disputed proposition.
- Request after the order: a post-order request may not cure the lost opportunity to raise the issue during adjudication. Fix: file before the hearing and repeat it in the reply.
- No document list: saying “all documents” makes it hard to show what is missing. Fix: name each statement, annexure, data extract or record and explain its relevance.
- Confusing co-noticees with witnesses: a co-noticee’s reply is not automatically a witness statement requiring cross-examination. Fix: request the reply or relied-upon statement and explain its evidentiary use.
- Ignoring the notice’s procedure: a universal filing assumption can lead to an unproved request. Fix: use the channel and address stated in the notice and retain acknowledgement.
- Assuming a 30-day rule: reply periods vary by notice and provision. Fix: follow the printed date and obtain advice promptly if it is near expiry.
- Seeking unlimited adjournments: Section 75(5) limits a person to three adjournments and requires sufficient cause. Fix: request only the time needed, explain why and provide a concrete preparation plan.
A final pre-filing checklist
- Notice number, tax period, provision, reply date and hearing date are correct.
- Every relied-upon witness is identified by name, statement date and page or paragraph.
- Each statement is linked to a specific allegation and disputed fact.
- The application explains how questioning could test knowledge, reliability or the factual basis.
- Missing relied-upon documents are listed individually with reasons they matter.
- The application asks for a scheduled hearing, written reasons for refusal and no reliance on an untested statement.
- Any adjournment request states sufficient cause, the time sought and acknowledges the three-adjournment limit.
- Filing proof and a copy of the application are preserved and will be produced at the hearing.
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