https://www.taxtmi.com/highlights?id=85318 HC quashed the authority's refusal to allow cross-examination of witnesses whose statements were used in show cause notice under CGST Act. The court emphasized that when third-party statements are relied upon in quasi-judicial proceedings, the fundamental right to cross-examine flows from Section 75(4) of CGST Act and principles of natural justice. The court held that unilateral statements made without providing opportunity for cross-examination cannot be justified under rule of law. The impugned order (Ext.P3) was set aside with directions to permit petitioner to cross-examine the persons whose statements were referenced in show cause notice while continuing the proceedings. en-us Thu, 30 Jan 2025 08:24:30 +0530 Thu, 30 Jan 2025 08:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85318 HC quashed the authority's refusal to allow cross-examination of witnesses whose statements were used in show cause notice under CGST Act. The court emphasized that when third-party statements are relied upon in quasi-judicial proceedings, the fundamental right to cross-examine flows from Section 75(4) of CGST Act and principles of natural justice. The court held that unilateral statements made without providing opportunity for cross-examination cannot be justified under rule of law. The impugned order (Ext.P3) was set aside with directions to permit petitioner to cross-examine the persons whose statements were referenced in show cause notice while continuing the proceedings. Highlights GST Thu, 30 Jan 2025 08:24:30 +0530 https://www.taxtmi.com/highlights?id=85318