https://www.taxtmi.com/caselaws?id=766930 A trial court order permitting the respondent to summon a GST Department witness for production of GST records was upheld. The records were stated to be outside the respondent's power, possession and control, and the witness was allowed to be summoned on costs. The objection that no list of witnesses was on record was not treated as sufficient to bar the respondent from adducing evidence. The court emphasised that a plaintiff bears the burden of proving its case and may choose the witness needed for that purpose, while objections on relevance can be examined when the evidence is actually led. en-us Fri, 10 Jan 2025 00:00:00 +0530 Tue, 04 Mar 2025 17:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766930 A trial court order permitting the respondent to summon a GST Department witness for production of GST records was upheld. The records were stated to be outside the respondent's power, possession and control, and the witness was allowed to be summoned on costs. The objection that no list of witnesses was on record was not treated as sufficient to bar the respondent from adducing evidence. The court emphasised that a plaintiff bears the burden of proving its case and may choose the witness needed for that purpose, while objections on relevance can be examined when the evidence is actually led. Case-Laws GST Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766930