https://www.taxtmi.com/caselaws?id=758517 In a prosecution under Section 138 of the Negotiable Instruments Act, an accused seeking defence material under Section 91 CrPC must show that the requested documents are necessary for the defence. The accused asked for the complainant's GST accounts and particulars to rebut the statutory presumption, but the trial court had already allowed production of income tax returns and found no GST registration or business nexus requiring further disclosure. The High Court held that GST records were not warranted on the facts because the transaction was unrelated to any business dealing and necessity for production was not established. The refusal to compel production of GST documents was therefore upheld. en-us Tue, 30 Apr 2024 00:00:00 +0530 Sun, 15 Sep 2024 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758517 In a prosecution under Section 138 of the Negotiable Instruments Act, an accused seeking defence material under Section 91 CrPC must show that the requested documents are necessary for the defence. The accused asked for the complainant's GST accounts and particulars to rebut the statutory presumption, but the trial court had already allowed production of income tax returns and found no GST registration or business nexus requiring further disclosure. The High Court held that GST records were not warranted on the facts because the transaction was unrelated to any business dealing and necessity for production was not established. The refusal to compel production of GST documents was therefore upheld. Case-Laws Indian Laws Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758517