Joint Commissioner Vs Nishad K.U. (Kerala High Court)
Date: February 16, 2025
Court: High Court
Bench: Kerala
Type: Writ Appeal
Subject Matter
Denial of Cross-Examination Violates Natural Justice, GST Demand of ₹9.4 Cr Quashed
Summary
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…