https://www.taxtmi.com/caselaws?id=765357 The Court found that the refusal to allow the petitioner to cross-examine individuals whose statements were used in issuing a show cause notice violated the principles of natural justice under Section 75(4) of the CGST Act, 2017. The Court emphasized the necessity of cross-examination to ensure a fair hearing when third-party statements are relied upon. Consequently, the decision communicated in Ext.P3 was set aside, and the petitioner was granted the right to cross-examine the individuals involved, ensuring compliance with the principles of natural justice. en-us Tue, 21 Jan 2025 00:00:00 +0530 Thu, 30 Jan 2025 08:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765357 The Court found that the refusal to allow the petitioner to cross-examine individuals whose statements were used in issuing a show cause notice violated the principles of natural justice under Section 75(4) of the CGST Act, 2017. The Court emphasized the necessity of cross-examination to ensure a fair hearing when third-party statements are relied upon. Consequently, the decision communicated in Ext.P3 was set aside, and the petitioner was granted the right to cross-examine the individuals involved, ensuring compliance with the principles of natural justice. Case-Laws GST Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765357