Section 67 of the CGST Act, 2017--- Search and Seizure – Cross examination of witnesses-  The petitioner sought a writ of mandamus directing the Respondent to conclude the adjudication proceedings expeditiously and in the meantime, release the seized perishable goods and to direct the Respondent to allow the cross examination of the Panch witnesses, other witnesses. It is alleged that the petitioners had fraudulently availed input tax credit. The court as regards to the petitioner’s request for permission to cross-examine certain witnesses and officers, observed that they do not consider it apposite to decide the same in these proceedings.

Held that:- The Hon’ble Court directed the adjudicating authority to complete the proceedings, within a period of four months. The adjudicating authority shall consider and dispose of the petition’s application for cross examination of witnesses/officers in accordance with law.