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Cross-Examination Denial citing delayed proceedings vitiates GST Order
Case Law Details
- Case Name
- Paper Trade Links Vs Union of India (Madhya Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madhya Pradesh HC
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Paper Trade Links Vs Union of India (Madhya Pradesh High Court)
Summary:
1. The petitioner challenged a demand order citing denial of the right to cross-examine witnesses whose statements were relied upon in the order.
2. The adjudicating authority rejected the cross-examination request, stating:
It would delay proceedings.
The statements were made with an understanding of Section 70 of the CGST Act and appeared correct.
3. The Court held:
Violation of principles of natural justice (like denial of cross-examination) renders an adjudication order invalid.
In such cases, a writ petition is ma...
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