Gujarat HC Rules GST Officers Can't Be Cross-Examined for Issuing Summons or Arrest Memos

The Gujarat High Court held that GST officers who issue summons or arrest memos are not required to be cross-examined by the assessee during proceedings.

The Court clarified that such officers only act in their official capacity and are not considered witnesses whose testimonies affect adjudication.

The Court held that allowing cross-examination in such cases would obstruct administrative functions and delay justice. The ruling came in response to a plea seeking cross-examination of officers involved in the issuance of documents under Section 70 of the CGST Act.

The Court emphasized that statutory powers exercised in administrative capacity are not justiciable in this manner.