Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business prof...
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 writ jurisdiction under Article 226 of the Constitution.
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 writ jurisdiction under Article 226 of the Constitution.
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