https://www.taxtmi.com/caselaws?id=791374 A civil money claim was upheld on the basis of documentary proof of transactions, including invoices, ledger entries and C-form declarations. Once those records established the supplies and dealings, the burden shifted to the defendants to prove full discharge of liability; their reliance on an unproved auditor's report and a plea of settlement was found insufficient. The limitation objection also failed because, although the ordinary three-year period had expired, the filing was treated as timely in view of the Supreme Court's Covid-19 extension of time. The decree was therefore maintained and the appellate challenge failed. en-us Fri, 17 Apr 2026 00:00:00 +0530 Mon, 11 May 2026 09:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791374 A civil money claim was upheld on the basis of documentary proof of transactions, including invoices, ledger entries and C-form declarations. Once those records established the supplies and dealings, the burden shifted to the defendants to prove full discharge of liability; their reliance on an unproved auditor's report and a plea of settlement was found insufficient. The limitation objection also failed because, although the ordinary three-year period had expired, the filing was treated as timely in view of the Supreme Court's Covid-19 extension of time. The decree was therefore maintained and the appellate challenge failed. Case-Laws VAT / Sales Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791374