Summary
- The Calcutta High Court has set aside a ₹3.70 crore GST penalty imposed on Raju Sharma for failing to allow cross-examination of key witnesses.
- The Court found that the denial of this opportunity constituted a gross violation of natural justice, leading to the remand of the case for fresh consideration.
- The adjudicating authority is directed to provide a personal hearing and allow cross-examination of witnesses by October 31, 2026.
- This ruling underscores the importance of procedural fairness in tax adjudication processes, potentially impacting similar cases in the future.
Join the discussion — sign up to comment, upvote, and save articles.