https://www.taxtmi.com/highlights?id=90461 The HC held that the failure to provide the petitioner the opportunity to cross-examine witnesses whose statements were relied upon under the CGST Act violated the principles of natural justice. Cross-examination, as mandated by the Evidence Act and affirmed by the Apex Court, is integral to ensuring a fair hearing. Consequently, the court set aside the levy of tax and penalty and remanded the matter back to the authority for further proceedings, specifically directing that cross-examination be allowed. The writ petition was disposed of accordingly. en-us Mon, 14 Jul 2025 08:36:34 +0530 Mon, 14 Jul 2025 08:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=90461 The HC held that the failure to provide the petitioner the opportunity to cross-examine witnesses whose statements were relied upon under the CGST Act violated the principles of natural justice. Cross-examination, as mandated by the Evidence Act and affirmed by the Apex Court, is integral to ensuring a fair hearing. Consequently, the court set aside the levy of tax and penalty and remanded the matter back to the authority for further proceedings, specifically directing that cross-examination be allowed. The writ petition was disposed of accordingly. Highlights GST Mon, 14 Jul 2025 08:36:34 +0530 https://www.taxtmi.com/highlights?id=90461