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    <title>2024 (10) TMI 1452 - DELHI HIGH COURT</title>
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    <description>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.</description>
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      <link>https://www.taxtmi.com/caselaws?id=760853</link>
      <description>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.</description>
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