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KANWAR ENTERPRISES PVT. LTD. vs. JASWINDER SINGH BHATIA
(Delhi High Court)

Hon'ble Judges:

MANOJ JAIN
Pet. Counsel
Rajiv Bakshi
Kajal Sharma
Shrey Shrivastava
Res. Counsel
Rajesh Banati
Ashish Sareen
Adil Asghar

Petitioner / Applicant

KANWAR ENTERPRISES PVT. LTD.

Respondent JASWINDER SINGH BHATIA
Court Delhi High Court
State

Delhi

Date Oct 24, 2024
Order No.

CM(M) 3324/2024 & CM APPL. 51175/2024

Citation

2024(10) TAXREPLY 11433

Original Order
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ORDER

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 passed on to him. 3. DW-2 Mr. Sushant Mann, Senior Assistant from the concerned Department, appeared before the learned Trial Court who, in his deposition, claimed that the details with respect to the GST in question were not available with them and, therefore, they could only produce the returns filed by the party. 4. Pursuant to the above said deposition, learned counsel for defendant, requested, the learned Trial Court to summon the concerned official from GST Office situated in Noida so that the relevant record is duly proved. 5. However, such permission has been declined and the above said order is under challenge. 6. I have seen the cross-examination of PW-1 Mr. Jaswin....

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