9911796707
TMI Blog2024 (10) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent Through: Mr. Rajesh Banati with Mr. Ashish Sareen, Mr. Adil Asghar and Mr. Aditya Mishra, Advocates. JUDGMENT (ORAL) 1. Petitioner is defending a commercial suit. 2. When the case was at the stage of defendant s evidence, the defendant wanted to examine one official from concerned GST Office in order to show that no input tax credit with respect to the invoices in question was ever pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examination that the GST input of all these invoices has already been taken by the defendant. According to him, these could also be seen on GST Portal. 7. The contention of the learned counsel for the petitioner (defendant) is to the contrary as according to them, they did not receive any such input. 8. It does become obvious that despite making best efforts, the defendant could not examine the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent petition is allowed and petitioner is granted one opportunity to take requisite steps for purposes of summoning the concerned Official. 12. Learned counsel for the petitioner states that, if permitted, he would take the process dasti in order to ensure that such witness is duly summoned and provides the record before the learned Trial Court. 13. Learned Trial Court is, accordingly, requested ..... X X X X Extracts X X X X X X X X Extracts X X X X
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