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GST Orders quashed as reasonable opportunity to cross examine witnesses not granted

Case Law Details

TaxGuru Citation
2025 taxguru.in 8962
Case Name
Indiana Steel Corporation Vs Joint Commissioner (Kerala High Court)
Date of Judgement/Order
Only available for paid members
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Indiana Steel Corporation Vs Joint Commissioner (Kerala High Court)

Kerala High Court held that order passed without granting reasonable opportunity to cross examine the witnesses, whose statements were relied on in the orders is not tenable. Accordingly, order is quashed with direction to reconsider the matter.

Facts- The present petition has been preferred by the petitioner being aggrieved by Order in Original. The challenge is raised by the petitioners by filing these writ petitions, instead of invoking the statutory remedy of appeal, on the ground that, the impugned orders were passed by the respondent without providing a proper opportunity to the petitioners to cross examine the witnesses and thereby, violating the principles of natural justice.

Conclusion- Held that the proceedings were finalised and orders were passed, after conducting hearing on 23.01.2025, without granting any further opportunity to the petitioners to cross examine the other witnesses, whose statements were relied on in the orders. This was done, despite the fact that, the date on which the cross examination was scheduled, i.e., on 23.01.2025, only one witness turned up. Moreover, the willingness expressed by another witness to be present before the authority on yet another day, as the said witness was abroad on 23.01.2025, was also not seen considered. Thus, the opportunity offered to the petitioner to cross examine the witnesses, whose statements were relied in impugned proceedings, could not be availed by the petitioners, as the entire proceedings were culminated in the final order, before extending a reasonable opportunity to the petitioners.

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