https://www.taxtmi.com/caselaws?id=764916 Where an adverse GST adjudication materially relied on third-party statements, a real opportunity to cross-examine those witnesses was required to satisfy natural justice. The available statutory appeal did not prevent writ intervention because the complaint was breach of natural justice and the appellate authority could not remand. Refusal to permit cross-examination, despite repeated requests, was impermissible where the statements formed the basis of adverse findings; the authority could not assume in advance that cross-examination would not affect their evidentiary value. The penalty order was therefore set aside and the matter remitted for fresh adjudication after granting cross-examination. en-us Tue, 17 Dec 2024 00:00:00 +0530 Fri, 25 Jul 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764916 Where an adverse GST adjudication materially relied on third-party statements, a real opportunity to cross-examine those witnesses was required to satisfy natural justice. The available statutory appeal did not prevent writ intervention because the complaint was breach of natural justice and the appellate authority could not remand. Refusal to permit cross-examination, despite repeated requests, was impermissible where the statements formed the basis of adverse findings; the authority could not assume in advance that cross-examination would not affect their evidentiary value. The penalty order was therefore set aside and the matter remitted for fresh adjudication after granting cross-examination. Case-Laws GST Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764916