Grounds of Writ-The Petitioner, aggrieved by the impugned order, passed by Respondent No. 3, challenged the imposition of tax liability, interest, and penalty under the central Goods and Service: Tax (CGST) Act. The primary contention was that the impugned order was vitiated by a procedural infirmity, as the petitioner was denied the opportunity to cross-examine the witnesses whose statements were relied upon by the authorty. The Petitioner asserted that this rerusal to permit cross-examination constituted a gross violation of the principles of natural justice, rendering the order procedurally flawed, unjust, and legally unsustainable.
Order-The High Court has pronounced the decision in favor of the petitioner, setting aside the impugned order and remanding the matter to this Adjudicating Authority for fresh proceedings. The Court explicitly directed that the Petitioner be afforded a fair opportunity to cross-examine the witnesses prior to any final adjudication. The Court further held that a Writ petition is maintainable when an order is vitiated by a breach of natural justice, irrespective of the availability of an appellate remedy. This judgment underscores the paramount importance of procedural fairness in ensuring compliance with the principles of natural Justice.
GST Case Law Paper Trade Links Versus Union of India
Citation-2025 TAXONATION 1733 (MADHYA PRADESH)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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