Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Recovery suit |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Suit – Recovery suit – Respondent was a wholesale dealer of the appellant-company and was purchasing paper from the appellant – Huge stocks lifted by the respondent – Payments defaulted – Suit for recovery filed by appellant – Decreed by Single Bench – Order set aside by Division Bench – On appeal, held: Respondents alleged that the bills were raised on the basis of fictitious and fraudulent transactions however, failed to discharge the onus of proof – Invoices, debit note and ST-1 Form were issued only after the receipt of goods – Receipt of goods is proved by such documents which were stamped and signed by the respondents – Respondents’ stand that the documents were signed under duress is untenable – Order of Division Bench set aside – Suit decreed – Delhi Sales Tax Act, 1975 – ss.4(2)(a)(v), 14 – Delhi Sales Tax Rules, 1975 – r.7. Delhi Sales Tax Act, 1975 – s.4(2)(a)(v) – Scope of – Discussed – Delhi Sales Tax Rules, 1975 – r.7. Deeds and Documents – Examination of author of a document – When not required – Discussed – Suit.Deeds and Documents – Documents maintained in the regular course of business – Proof of – Held: It is not necessary for the witness to be signatory of such documents or that such documents were executed in his presence – Suit |
Judge | Hon'ble Mr. Justice Hemant Gupta |
Neutral Citation | 2021 INSC 902 |
Petitioner | M/s Star Paper Mills Limited |
Respondent | M/s Beharilal Madanlal Jaipuria Ltd. & Ors. |
SCR | [2021] 9 S.C.R. 1074 |
Judgement Date | 2021-12-16 |
Case Number | 4102 |
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