2025 (1) TMI 1422

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..... ANIAM R. FOR THE RESPONDENT : SMT. JASMIN M.M. (GP) JUDGMENT Petitioner is engaged in the wholesale trade of aluminium, copper and brass scraps under the name and style of "Blue Star Traders", and is a registered tax payer under the CGST/KSGST Act, 2017. 2. Petitioner challenges the communication dated 21.11.2024 refusing to grant an opportunity FOR cross examination of persons whose statem .....

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..... jected pointing out that the statements were obtained without any coercion or undue influence, and therefore, no specific reasons arise in the instant case to grant an opportunity for cross examination. The said communication is assailed in this writ petition. 4. I have heard Sri.A.Kumar, the learned Senior Counsel, instructed by Sri.Balasubramaniam R., the learned counsel for the petitioner apar .....

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..... on cannot under any circumstances be justified under the rule of law, even if the proceedings are quasi judicial in nature. 6. In the instant case, it is evident that statements of two persons have been used by the respondent to issue show cause notice. Thus, when those statements were proposed to be used against the petitioner, it is a fundamental requirement to grant an opportunity for cross ex .....

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