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TMI Blog2024 (11) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... lainant or her witnesses with some document. However, that does not make the petitioners entitled to summon any witness at the stage when the respondent-complainant is availing her right to produce her own evidence. More so, as reflected, it was only some document in the form of GST 3B return which the petitioners want to be produced on record so that the same can be put to the respondent-complainant or the witnesses to be examined by her. Such a document can even otherwise be put to the respondent-complainant by the petitioners and not by way of summoning a witness from GST Department. The learned trial Magistrate after taking all these facts and circumstances into consideration and by passing a speaking and well-reasoned order, had dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th direction to him to produce record of GST 3B return pertaining to the period from October 2019 to September 2020 and for allowing the petitioners to confront the complainant by examining the abovesaid witness i.e. official of GST Department and the abovementioned record. The learned trial Magistrate dismissed the application by observing that the petitioners could produce the concerned record from the GST Department at the stage of producing their evidence in defence and they could not be granted any permission to summon a witness at the stage when the respondent-complainant has been leading evidence. 3. It is argued by learned counsel for the petitioners that the impugned order is liable to be set aside as while passing the same, the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omplainant or the witnesses to be examined by her. Such a document can even otherwise be put to the respondent-complainant by the petitioners and not by way of summoning a witness from GST Department. On 21.05.2024, the petitioners were asked to place on record copy of the GST 3B return which they intended to place on record of trial Court but no such document has been produced. An argument has been raised by learned counsel for the petitioners that as alleged by the respondent, an amount of Rs. 31,47,458/- was outstanding against the petitioners in respect of some credit purchase and the account statement with GST returns is attached with legal notice sent by the respondent. It is submitted that by confronting the respondent with record of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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