In a case concerning the dismissal of an application to summon ...

Dismissal of plea to summon GST official, petitioners' rights clarified in evidence production stage.

Case Laws     GST

November 13, 2024

In a case concerning the dismissal of an application to summon an official from the GST Department in Ludhiana along with the GST 3B return record, the High Court held that the petitioners do not have the right to summon witnesses at the stage when the respondent-complainant is producing evidence. The petitioners have the right to cross-examine the respondent-complainant and witnesses, and confront them with documents, but they are not entitled to summon witnesses during this stage. The petitioners sought to produce the GST 3B return document, which they can present to the respondent-complainant or witnesses without summoning an official. The trial Magistrate's well-reasoned order dismissing the petitioners' application was upheld by the High Court, finding no merit in the petition.

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