https://www.taxtmi.com/caselaws?id=777507 HC dismissed the petition challenging a show-cause under s.74 WBGST/CGST Act. The court found the ITC claimed stemmed from the petitioner's purchases and was unrelated to outward sales, and the proper officer based the decision on disclosed documents. Alleged denial of cross-examination of truck drivers did not prejudice the petitioner because no evidence was produced that their statements were given under duress, none retracted their statements, and the onus was on the petitioner to produce such witnesses initially. The petition was dismissed. en-us Wed, 30 Jul 2025 00:00:00 +0530 Fri, 29 Aug 2025 15:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777507 HC dismissed the petition challenging a show-cause under s.74 WBGST/CGST Act. The court found the ITC claimed stemmed from the petitioner's purchases and was unrelated to outward sales, and the proper officer based the decision on disclosed documents. Alleged denial of cross-examination of truck drivers did not prejudice the petitioner because no evidence was produced that their statements were given under duress, none retracted their statements, and the onus was on the petitioner to produce such witnesses initially. The petition was dismissed. Case-Laws GST Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777507