Paper Trade Links Vs Union of India
Date: July 9, 2025
Court: High Court
Bench: Madhya Pradesh
Type: Writ Petition
Judge(s)/Member(s): Vivek Rusia
Subject Matter
Order set aside for failure to provide an opportunity for cross-examination
Summary
In the case, the petitioner contested a demand order relating to tax liability and penalty issued under the CGST Act, primarily arguing that their right to cross-examine witnesses, whose statements were used against them, was denied. The adjudicating…
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT The petitioner has filed the present petition challenging the order dated 16.01.2023 passed by respondent No.3 whereby the tax liability as well as penalty has been imposed under the provisions of CGST Act, inter alia on the ground that the petitioner was not given any opportunity of cross-examination to the witnesses w…