2025 (6) TMI 1649

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....t, 2017 (for short, the 'CGST Act'). 2. Petitioner had initially approached this Court mainly seeking an opportunity to cross-examine the 4th respondent, who is an officer attached to the Public Works Departments and also for a direction to supply copies of documents relied on in the show cause notice issued to the petitioner before concluding the proceedings pursuant to Ext.P9 show cause notice. The writ petition came up for consideration on 21.06.2024 and this Court admitted the writ petition and granted an interim stay of all further proceedings pursuant to the show cause notice, initially for a period of two weeks which was continued thereafter. On 16.08.2024, the stay was extended by two weeks and posted the case after ten d....

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....ice was issued under Section 73 of the CGST Act, calling upon the petitioner to explain why the amount of tax, interest and penalty mentioned therein should not be imposed upon. In Ext.P10 notice, petitioner specifically denied the allegations in the show cause notice relating to the discrepancies and also requested for an opportunity to cross- examine the relevant authority of the PWD roads division. According to the petitioner, the information collected behind its back is prejudicial and the information alleged to have been obtained ought to be subjected to cross-examination. In Ext.P10 reply notice, a specific request for an opportunity of cross-examination as well as an opportunity of hearing was made. 6. Though respondents pleaded t....