Failure to allow cross-examination under CGST Act violates natural justice, tax and penalty set aside, case remanded

Failure to allow cross-examination under CGST Act violates natural justice, tax and penalty set aside, case remandedCase-LawsGSTThe HC held that the failure to provide the petitioner the opportunity to cross-examine witnesses whose statements were relied

Failure to allow cross-examination under CGST Act violates natural justice, tax and penalty set aside, case remanded
Case-Laws
GST
The HC held that the failure to provide the petitioner the opportunity to cross-examine witnesses whose statements were relied upon under the CGST Act violated the principles of natural justice. Cross-examination, as mandated by the Evidence Act and affirmed by the Apex Court, is integral to ensuring a fair hearing. Consequently, the court set aside the levy

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