https://www.taxtmi.com/caselaws?id=442692 The court allowed the writ petition, remitting the matter back to the authorities for a fair process involving personal hearing and cross-examination. The petitioner's request for cross-examination was upheld, emphasizing its importance in cases involving allegations of criminality. The court dismissed objections to cross-examining officials without specifying their names, directing that officials present during the incident should be made available. The judgment highlighted the necessity of a fair process, including personal hearing and cross-examination, when imposing penalties under Section 114A. The authorities were instructed to complete the inquiry within six months. en-us Fri, 25 Aug 2023 00:00:00 +0530 Fri, 08 Sep 2023 09:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442692 The court allowed the writ petition, remitting the matter back to the authorities for a fair process involving personal hearing and cross-examination. The petitioner's request for cross-examination was upheld, emphasizing its importance in cases involving allegations of criminality. The court dismissed objections to cross-examining officials without specifying their names, directing that officials present during the incident should be made available. The judgment highlighted the necessity of a fair process, including personal hearing and cross-examination, when imposing penalties under Section 114A. The authorities were instructed to complete the inquiry within six months. Case-Laws Customs Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442692