https://www.taxtmi.com/caselaws?id=795381 Penalty based on third-party statements cannot be sustained where the assessee's specific request to cross-examine those persons is denied. Reliance on such statements without allowing cross-examination deprives the assessee of a meaningful opportunity to rebut the material and breaches principles of natural justice. The penalty order and consequential demands were set aside, with fresh adjudication directed after relevant documents are supplied, personal hearing and cross-examination are granted, and a fresh reply is permitted. en-us Thu, 16 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795381 Penalty based on third-party statements cannot be sustained where the assessee's specific request to cross-examine those persons is denied. Reliance on such statements without allowing cross-examination deprives the assessee of a meaningful opportunity to rebut the material and breaches principles of natural justice. The penalty order and consequential demands were set aside, with fresh adjudication directed after relevant documents are supplied, personal hearing and cross-examination are granted, and a fresh reply is permitted. Case-Laws GST Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795381