Calcutta High Court
For assesseeRemanded
Topic
Penalties, confiscation of goods or conveyances, and proportionality.
1 ruling found
Calcutta High Court
Where penalty was imposed on sole proprietorship for alleged issuance of invoices without supply and availing ITC without receipt of goods, and request for cross-examination of persons whose statements formed basis of penalty was denied, such denial amounted to gross violation of principles of natural justice, warranting setting aside of impugned order and fresh adjudication with cross-examination opportunity