Petition Dismissed: GST Department Witness Summons Upheld for Evidence Gathering Despite Records Access Challenge

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....HC dismissed petition challenging lower court's order allowing respondent to summon GST Department witness. Court held that since GST records were not in respondent's possession, they could rightfully request witness testimony, subject to Rs. 3,000/- costs. The principle of plaintiff's burden of proof was upheld, affirming their discretion to determine necessary witnesses and documentation. While irrelevant evidence would be disregarded, the Court maintained that plaintiffs cannot be denied their right to present their case as they deem appropriate during the evidentiary stage. The ruling emphasizes procedural fairness in evidence gathering despite potential relevancy concerns.....