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2022 (12) TMI 1231 - HC - GSTRelease of seized perishable goods - conclusion of adjudication proceedings expeditiously - seeking cross examination of the Panch witnesses, other witnesses whose statements are relied upon in the Show Cause Notice and the officers of the DGGI - allegations made against the petitioners is that they had fraudulently availed input tax credit - HELD THAT:- The learned counsel for the petitioners states that although the replies to the Show Cause Notice (SCN No. 8/2021) were termed as interim replies, the same may be considered as final and the adjudicating authority may proceed on the said basis. Insofar as the petitioner’s request for permission to cross-examine certain witnesses and officers is concerned, this Court does not consider it apposite to decide the same in these proceedings - The adjudicating authority is requested to complete the proceedings pursuant to the show cause notice as expeditiously as possible and in any event within a period of four months from today. The adjudicating authority shall consider and dispose of the petition’s application for cross examination of witnesses/officers in accordance with law. The petition is disposed of.
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