High Court Upholds Right to Cross-Examine Witnesses in GST Proceedings Under Section 75(4), Citing Natural Justice Principles
Case-Laws
GST
HC quashed the authority's refusal to allow cross-examination of witnesses whose statements were used in show cause notice under CGST Act. The court emphasized that when third-party statements are relied upon in quasi-judicial proceedings, the fundamental right to cross-examine flows from Section 75(4) of CGST Act and principles of natural justice.
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