https://www.taxtmi.com/caselaws?id=773536 The HC set aside a CGST order determining tax liability of Rs.30,76,070/- under Section 73 for violating natural justice principles. The petitioner challenged the order passed without proper hearing opportunity and cross-examination rights of a departmental officer whose statements were relied upon. The Court found that tax authorities failed to grant fresh hearing opportunity after interim stay expired and proceeded immediately with the order. The HC held that Section 75(4) mandates hearing before adverse orders and cross-examination was necessary given the nature of allegations. The matter was remanded with directions to pass fresh orders after granting proper hearing and cross-examination opportunity. en-us Tue, 08 Apr 2025 00:00:00 +0530 Mon, 23 Jun 2025 17:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773536 The HC set aside a CGST order determining tax liability of Rs.30,76,070/- under Section 73 for violating natural justice principles. The petitioner challenged the order passed without proper hearing opportunity and cross-examination rights of a departmental officer whose statements were relied upon. The Court found that tax authorities failed to grant fresh hearing opportunity after interim stay expired and proceeded immediately with the order. The HC held that Section 75(4) mandates hearing before adverse orders and cross-examination was necessary given the nature of allegations. The matter was remanded with directions to pass fresh orders after granting proper hearing and cross-examination opportunity. Case-Laws GST Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773536