Cross-Examination Of GST Officers Issuing Summons Or Arrest Memo Not Mandatory For Assessee: Gujarat High Court

The case originated when the petitioner challenged a show-cause notice dated 31.03.2023, issued under Section 74 read with Section 70 of the Central Goods and Services Tax Act, 2017. The petitioner claimed that the notice was issued without proper inquiry and jurisdiction, and further alleged that it was in violation of the principles of natural justice. The petitioner argued that no opportunity was given for cross-examination of witnesses or to…