https://www.taxtmi.com/caselaws?id=798137 Penalty adjudication founded on third-party statements requires a meaningful opportunity to cross-examine the persons whose statements are relied upon when the taxable person specifically requests it. Denial of that opportunity prevents an effective rebuttal of the evidentiary material and breaches principles of natural justice. Where the penalty rests on such statements, the adjudication is vitiated by the denial of requested cross-examination, operating in favour of the assessee. en-us Tue, 25 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798137 Penalty adjudication founded on third-party statements requires a meaningful opportunity to cross-examine the persons whose statements are relied upon when the taxable person specifically requests it. Denial of that opportunity prevents an effective rebuttal of the evidentiary material and breaches principles of natural justice. Where the penalty rests on such statements, the adjudication is vitiated by the denial of requested cross-examination, operating in favour of the assessee. Case-Laws GST Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798137