Cross-Examination Denial citing delayed proceedings vitiates GST Order

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...