2024 (11) TMI 586

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....dent : None. MANISHA BATRA , J. (ORAL) 1. Prayer has been made by the petitioners for setting aside the order dated 22.02.2024 passed by the Court of Sub Divisional Judicial Magistrate, Dhuri in Criminal Complaint bearing No. Nact/2109/19 titled as Anita Goyal v. M/s New Bhagwati Packers and another, whereby an application moved by the petitioner for summoning official of GST Department, Lud....

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.... to him to produce record of GST 3B return pertaining to the period from October 2019 to September 2020 and for allowing the petitioners to confront the complainant by examining the abovesaid witness i.e. official of GST Department and the abovementioned record. The learned trial Magistrate dismissed the application by observing that the petitioners could produce the concerned record from the GST ....

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....lowed and the impugned order is liable to be set aside. 4. I have heard learned counsel for the petitioners at considerable length and have perused the record and on a perusal of the same, I am of the considered opinion that the petition does not deserve to be allowed. 5. Admittedly and evidently, the complaint filed by the respondent and pending before the learned trial Magistrate is at the....

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....way of summoning a witness from GST Department. On 21.05.2024, the petitioners were asked to place on record copy of the GST 3B return which they intended to place on record of trial Court but no such document has been produced. An argument has been raised by learned counsel for the petitioners that as alleged by the respondent, an amount of Rs. 31,47,458/- was outstanding against the petitioners ....