Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
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 of tax and penalty and remanded the matter back to the authority for further proceedings, specifically directing that cross-examination be allowed. The writ petition was disposed of accordingly.
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 of tax and penalty and remanded the matter back to the authority for further proceedings, specifically directing that cross-examination be allowed. The writ petition was disposed of accordingly.
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