2025-VIL-710-MP
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SGST High Court Cases

GST - Right of Cross-Examination, Principles of Natural Justice, Maintainability of Writ Petition – Rejection of request for cross-examination on the grounds that it would cause a delay in the proceedings - The respondents challenged the maintainability of the writ petition, arguing that the petitioner had an alternative remedy of a statutory appeal - Whether an adjudication order is vitiated for violating the principles of natural justice when the assessee is denied the opportunity to cross-examine witnesses whose statements form the basis of the adverse order – HELD - The denial of the right to cross-examination is a fundamental breach of the principles of natural justice which vitiates the entire proceeding - the settled legal position that a writ petition is maintainable against an order, even if appealable, when it suffers from a violation of the principles of natural justice - The reasons cited by the authority for rejecting the cross-examination request of potential delay and the apparent correctness of the statements, it unacceptable and legally untenable. It firmly established that the right to cross-examine witnesses whose testimony or statements are being relied upon against a party is an indispensable part of a fair hearing. Consequently, any decision or order passed without affording such an opportunity for cross-examination would be invalid and stand vitiated. Since the petitioner was denied this crucial right, the impugned order could not be sustained in law - The impugned order is set aside and the matter is remanded back to the adjudicating authority with a specific direction to proceed from the stage of cross-examination - The writ petition is allowed
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