Challenge on Penalty Proceedings u/s 25(1) of KVAT Act : Kerala HC Directs SGST Dept to Pass an Order on Cross-examination Application

The Kerala High Court directed the SGST (State Goods and Services Tax) Department to pass an order on a cross-examination application in a challenge against penalty proceedings under the Kerala Value Added Tax (KVAT) Act. The court emphasized the importance of providing a fair opportunity to the assessee, including the right to cross-examine witnesses if it is deemed necessary for a just adjudication of the penalty proceedings.