{"id":71071,"date":"2025-03-06T07:35:01","date_gmt":"2025-03-06T02:05:01","guid":{"rendered":""},"modified":"2025-03-06T07:35:01","modified_gmt":"2025-03-06T02:05:01","slug":"petition-dismissed-gst-department-witness-summons-upheld-for-evidence-gathering-despite-records-access-challenge","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71071","title":{"rendered":"Petition Dismissed: GST Department Witness Summons Upheld for Evidence Gathering Despite Records Access Challenge"},"content":{"rendered":"<p>Petition Dismissed: GST Department Witness Summons Upheld for Evidence Gathering Despite Records Access Challenge<br \/>Case-Laws<br \/>GST<br \/>HC dismissed petition challenging lower court&#39;s order allowing respondent to summon GST Department witness. Court held that since GST records were not in respondent&#39;s possession, they could rightfully request witness testimony, subject to Rs. 3,000\/- costs. The principle of plaintiff&#39;s burden of proof was upheld, affirming their discretion to determine necessar<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86303\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition Dismissed: GST Department Witness Summons Upheld for Evidence Gathering Despite Records Access ChallengeCase-LawsGSTHC dismissed petition challenging lower court&#8217;s order allowing respondent to summon GST Department witness. Court held that since <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71071","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71071","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71071"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71071\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}