Just a moment...

Report
ReportReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Report an Error
Type of Error :
Please tell us about the error :
Min 15 characters0/2000
TMI Blog
Home /

High Court Rules Petitioners Can't Summon Witnesses During Respondent's Evidence Presentation in GST Case.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....In a case concerning the dismissal of an application to summon an official from the GST Department in Ludhiana along with the GST 3B return record, the High Court held that the petitioners do not have the right to summon witnesses at the stage when the respondent-complainant is producing evidence. The petitioners have the right to cross-examine the respondent-complainant and witnesses, and confront them with documents, but they are not entitled to summon witnesses during this stage. The petitioners sought to produce the GST 3B return document, which they can present to the respondent-complainant or witnesses without summoning an official. The trial Magistrate's well-reasoned order dismissing the petitioners' application was upheld by the High Court, finding no merit in the petition.....