GST official summoned for record proof; trial court to rehear arguments after the additional evidence is recorded.

The Delhi HC allowed the petitioner one opportunity to summon the concerned GST official from Noida to prove the relevant record, after the existing witness stated that the department did not have the GST details and the petitioner relied on its cross-examination position that input tax on the invoices had not been taken. The Court treated the request as limited and urgent, and directed the trial court to record that evidence and then hear arguments afresh.

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Issues: Whether the petitioner should be granted an opportunity to summon the concerned GST official from Noida for proving the relevant record, and whether the trial should be heard afresh after such evidence is recorded.

Analysis: The order records that the petitioner had attempted to examine the competent GST official, that the witness already examined stated the relevant GST details were unavailable with the department, and that the petitioner relied on its stand in cross-examination that the GST input on the invoices had not been taken. In these circumstances, and noting the urgency as well as the limited opportunity sought, the Court permitted the petitioner to take steps to summon the concerned official and directed that the trial court hear arguments afresh after the evidence is recorded.

Outcome: The petitioner was granted one opportunity to summon the GST official, and the trial court was directed to proceed afresh after recording that evidence.

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