2025 (3) TMI 315 - HC - GST

Permission to summon the witness from the GST Department - Discharge to onus to prove - HELD THAT - The perusal of the impugned order reveals that the case is still at the stage of evidence of respondent. Since the GST record was stated to be not in power possession and control of the respondent the Court allowed the respondent to summon the witness from GST Department subject to cost of Rs. 3, 000/-. The onus to prove its case completely lies on the plaintiff. It is for the plaintiff to decide which witness is required to be summoned and with what record and in case the summoned record is found to be not relevant obviously the same would not be looked into but at this stage the plaintiff cannot be deprived of his right to summon the witness to prove its case in its own way. There is no merit in the petition. The same is accordingly dismissed.

Summary

The Delhi High Court, in a judgment by Hon'ble Mr. Justice Ravinder Dudeja, dismissed a petition challenging an order granting permission to summon a witness from the GST Department in a recovery suit. The petitioner, a defendant in the suit, objected to the Trial Court allowing the respondent to summon the witness without a list of witnesses on record. The Court upheld the Trial Court's decision, emphasizing that the plaintiff has the burden to prove its case and has the right to summon witnesses as needed. The petition was found to lack merit and was accordingly dismissed.