Opportunity for Cross-Examination Mandatory in CGST Penalty Cases: HC Allows Writ.

Case-Laws – GST – Highlights – HC allowed the petition. It held that non-granting of opportunity to cross-examine witnesses whose statements were relied upon by the Adjudicating Authority to impose penalty u/s 74(9) of the CGST Act violated principles of

Opportunity for Cross-Examination Mandatory in CGST Penalty Cases: HC Allows Writ.
Case-Laws
GST
HC allowed the petition. It held that non-granting of opportunity to cross-examine witnesses whose statements were relied upon by the Adjudicating Authority to impose penalty u/s 74(9) of the CGST Act violated principles of natural justice. The HC observed that Section 107(11) of the Act does not empower the Appellate Authority to remand the case for such violations, necessitating invoking w

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