https://www.taxtmi.com/caselaws?id=421484 A plaintiff seeking a money decree on the basis of supply documents must first prove the underlying transaction and the authenticity of the relied-upon challans and receipts. The HC found no written supply order, no witness from delivery or receipt, and no proof of signatures on the challans in the manner required by law; mere appearance of a signature was insufficient to establish receipt by the department. Because the foundational facts were not proved, the burden did not shift to the defendants. The trial court's decree was therefore unsupported by the record and could not be sustained. en-us Wed, 20 Apr 2022 00:00:00 +0530 Tue, 26 Apr 2022 08:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421484 A plaintiff seeking a money decree on the basis of supply documents must first prove the underlying transaction and the authenticity of the relied-upon challans and receipts. The HC found no written supply order, no witness from delivery or receipt, and no proof of signatures on the challans in the manner required by law; mere appearance of a signature was insufficient to establish receipt by the department. Because the foundational facts were not proved, the burden did not shift to the defendants. The trial court's decree was therefore unsupported by the record and could not be sustained. Case-Laws Indian Laws Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421484