2026-VIL-250-GUJ
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SGST High Court Cases

GST - Principles of Natural Justice - Violation of right to cross-examination, non-supply of documents subsequently and not along with show case notice - Petitioners challenged the order of the authority on the grounds that the documents on which reliance was placed were not supplied along with the show cause notice and that the petitioners were denied the opportunity to cross-examine the witnesses whose statements were relied upon by the department – HELD - The non-supply of the relied upon documents along with the show cause notice and the refusal to extend the opportunity of cross-examination of the witnesses, whose statements were relied upon by the department, amounted to a violation of the principles of natural justice - Since the documents on which reliance has been placed during the investigation were supplied to the petitioners subsequently and not along with the SCN, the same would amount to violation of the principles of natural justice - The documents on which reliance was placed by the respondents should have been supplied to the petitioners along with the list of Relied Upon Documents (RUDs), and that the opportunity of cross-examination of the witnesses, whose statements were relied upon by the department, should have been provided to the petitioners - The impugned order is quashed and matter is remanded to the respondent authority for a fresh investigation from the stage of issuance of the SCN, with the directions to comply with the principles of natural justice - The petition is allowed
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