Case Law Details
Case Name : JSW Steel Limited Vs Joint Commissioner of Central Tax (Karnataka High Court)
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Courts :
All High Courts Karnataka High Court
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JSW Steel Limited Vs Joint Commissioner of Central Tax (Karnataka High Court)
Denial of Cross-Examination of third parties in GST Adjudication Violates Natural Justice Principles
The Hon’ble Karnataka High Court in the case of JSW Steel Limited v. Joint Commissioner of Central Tax & Ors. [W.P. No. 12061 of 2025, order dated August 13, 2025] held that denial of opportunity to cross-examine third-party witnesses, whose statements were relied upon to confirm GST demand against the petitioner amounted to violation of principles of natural justice and rendered the adjudication order null an...
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