Denial of Cross-Examination Violates Natural Justice, GST Demand of ₹9.4 Cr Quashed

Joint Commissioner Vs Nishad K.U. (Kerala High Court)

Kerala High Court has affirmed the crucial role of natural justice, including the right to cross-examination, in proceedings under the Central Goods and Services Tax (CGST) Act, 2017. In a significant intra-court appeal, Joint Commissioner Vs. Nishad K.U., the division bench upheld a single judge’s decision that denied cross-examination rights constituted a violation of natural justice, thereby rendering the tax and penalty order of over Rs. 9.40 Crores invalid.

The case originated from proceedings initiated under S

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