Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2025 (3) TMI 315

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 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 summone .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ltd. & Ors.". 2. Petitioner is the defendant in the suit for recovery filed by the plaintiff. 3. Learned counsel submits that the Trial Court allowed the request of the respondent to summon the witness from GST Department for production of GST record pertaining to the petitioner without there being any list of witnesses on record. 4. The perusal of the impugned order reveals that the case is s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates