2024 (10) TMI 1452 - HC - GST

Input tax credit - petitioner in a commercial suit wanted to examine an official from the GST office to prove no input tax credit was received - HELD THAT - It does become obvious that despite making best efforts, the defendant could not examine the competent official of GST and, therefore, in such a peculiar situation, the learned Trial Court should have rather given one opportunity to call the concerned official from the GST Office situation in Noida, where such record is stated to be available. Undoubtedly, the petitioner should have been vigilant in the first instance and should have summoned the official from appropriate Branch but keeping in mind the specific stand taken by him and also in view of the question put by him to the plaintiff in cross-examination, the present petition is allowed and petitioner is granted one opportunity to take requisite steps for purposes of summoning the concerned Official. Both the sides shall appear before the learned Trial Court on 04.11.2024 and learned Trial Court, keeping in mind its board position, would fix up a date for examination of said witness and may, accordingly, issue process to such witness through all permissible modes - Petition disposed off.

Summary

The petitioner in a commercial suit wanted to examine an official from the GST office to prove no input tax credit was received. The request was initially declined, but the High Court granted the petitioner one opportunity to summon the official from the GST office in Noida. The trial court is instructed to hear arguments afresh after the official's evidence is recorded, with a deadline set for appearance on 04.11.2024.