Issue:Whether denial of an opportunity to cross-examine third-party witnesses, whose statements were relied upon in GST adjudication proceedings violates the principles of natural justice and warrants setting aside of the adjudication order? Our Comments:The judgment reinforces the procedural fairness safeguards mandated by the principles of natural justice, notably the audi alteram partem rule, in GST adjudication proceedings. In this connection, it is necessary to refer to Section 9D(1)(a) of the CE, 1944 which incorporates the rule of natural justice. It is now settled law that in every quasi-judicial proceedings, the rule of natural justice has to be followed. The rule of natural justice is the tenet of every adjudication proceedings, a violation of which renders the proceedings void.