https://www.taxtmi.com/caselaws?id=390006 A subpoena for production of Form ST-3 may issue where the document is relevant to the suit, has been referred to in evidence, and is sought for complete adjudication without causing prejudice. The Court relied on Order XVI Rule 6 CPC, which permits summoning a person to produce a document without prior proof, and Section 162 of the Indian Evidence Act, which requires production of a summoned document if it is within the party's possession or power. On that basis, the service tax return record was allowed to be produced in original or authenticated copy to support or corroborate the plaintiff's case. en-us Mon, 09 Dec 2019 00:00:00 +0530 Sat, 21 Dec 2019 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390006 A subpoena for production of Form ST-3 may issue where the document is relevant to the suit, has been referred to in evidence, and is sought for complete adjudication without causing prejudice. The Court relied on Order XVI Rule 6 CPC, which permits summoning a person to produce a document without prior proof, and Section 162 of the Indian Evidence Act, which requires production of a summoned document if it is within the party's possession or power. On that basis, the service tax return record was allowed to be produced in original or authenticated copy to support or corroborate the plaintiff's case. Case-Laws Service Tax Mon, 09 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390006