https://www.taxtmi.com/caselaws?id=463945 HC dismissed the appeal and upheld the Single Judge's order setting aside the penalty order, holding the writ petition maintainable despite an alternate remedy. The court found that the proper officer relied on statements of third parties recorded during enquiry but denied the petitioner's request to cross-examine those witnesses, violating principles of natural justice. In proceedings under Section 74(9) CGST Act, where third-party statements form the basis of adverse findings, opportunity for cross-examination may be integral, and denial of that opportunity renders the proceedings void. en-us Mon, 17 Feb 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463945 HC dismissed the appeal and upheld the Single Judge's order setting aside the penalty order, holding the writ petition maintainable despite an alternate remedy. The court found that the proper officer relied on statements of third parties recorded during enquiry but denied the petitioner's request to cross-examine those witnesses, violating principles of natural justice. In proceedings under Section 74(9) CGST Act, where third-party statements form the basis of adverse findings, opportunity for cross-examination may be integral, and denial of that opportunity renders the proceedings void. Case-Laws GST Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463945