Calcutta HC says Cross examination is essential before GST Penalty

A GST penalty of ₹3.70 crore was imposed on Raju Sharma on allegations of issuing invoices without supply and wrongly availing ITC. 

The High Court found that the taxpayer had specifically sought cross-examination of two persons whose statements were relied upon, but the request was ignored. 

The penalty order and consequential notices were set aside, with directions for cross-examination, a fresh reply and a reasoned order.