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    <title>2025 (1) TMI 59 - DELHI HIGH COURT</title>
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    <description>A commercial counter-claim arising from the same transaction as the original suit did not require a fresh round of pre-institution mediation under Section 12A of the Commercial Courts Act, 2015, because repeated mediation would undermine expeditious disposal and pre-litigation mediation had already been invoked. The court also treated delivery of goods and the counter-claim as proved on a combined reading of e-way bills, GST returns, bank records, witness evidence, and contemporaneous WhatsApp messages, with the absence of rebuttal evidence and timely rejection of e-way bill details supporting the respondent&#039;s case. The recovery claim therefore failed.</description>
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      <title>2025 (1) TMI 59 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=763997</link>
      <description>A commercial counter-claim arising from the same transaction as the original suit did not require a fresh round of pre-institution mediation under Section 12A of the Commercial Courts Act, 2015, because repeated mediation would undermine expeditious disposal and pre-litigation mediation had already been invoked. The court also treated delivery of goods and the counter-claim as proved on a combined reading of e-way bills, GST returns, bank records, witness evidence, and contemporaneous WhatsApp messages, with the absence of rebuttal evidence and timely rejection of e-way bill details supporting the respondent&#039;s case. The recovery claim therefore failed.</description>
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