{"id":72032,"date":"2025-07-14T08:36:34","date_gmt":"2025-07-14T03:06:34","guid":{"rendered":""},"modified":"2025-07-14T08:36:34","modified_gmt":"2025-07-14T03:06:34","slug":"failure-to-allow-cross-examination-under-cgst-act-violates-natural-justice-tax-and-penalty-set-aside-case-remanded","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72032","title":{"rendered":"Failure to allow cross-examination under CGST Act violates natural justice, tax and penalty set aside, case remanded"},"content":{"rendered":"<p>Failure to allow cross-examination under CGST Act violates natural justice, tax and penalty set aside, case remanded<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90461\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72032","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72032","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72032"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72032\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}