2024 (9) TMI 761 - HC - Indian Laws

Accused in a complaint under Section 138 of Negotiable Instruments Act, pending trial seeking for production of Income Tax particulars and GST particulars of the complainant - HELD THAT - The trial Court after considering the prayer to putforth probable defence to rebut statutory presumption, production of Income Tax returns for the financial year 1920 is necessary and hence allowed the petition partly. In so far as GST Statement, the trial Court has observed that the complainant's firm is not a registered firm under GST Act as per the statement of the complainant and therefore there is no necessity to direct the complainant to produce documents. This Court confirm the order of the trial court. Further hold that transaction between the complainant and the accused is not in connection with any business dealing. Therefore, there is no necessity for production of GST Accounts to the accused person. Hence, this Criminal Original Petition is dismissed.

Summary

The High Court dismissed the Criminal Original Petition seeking to set aside the trial court's order disallowing the production of GST particulars of the complainant in a case under Section 138 of the Negotiable Instruments Act. The court held that the production of Income Tax returns was necessary for the defense but not GST details since the transaction was not related to business dealings.