M/S Texlene Forge Pvt. Ltd. v. M/S Narain and Company
Case brief
What is this about?
Punjab & Haryana High Court, Chandigarh; decision dated 04.12.2025; Vinod S. Bhardwaj, J. (Oral); CRM-M-12896-2025(O&M) and eleven connected CRM-M petitions under Section 528 BNSS 2023; challenge to order dated 10.02.2025 of JMFC Amloh dismissing summons for Income Tax Commissioner's office and GST Department officials/records; complaints under Negotiable Instruments Act, 1881 by Narain & Company against Txlene Forge Pvt. Ltd.; documents sought: Income Tax Returns (2014-2020), GST Returns (post GST Rules 2017 notification), E-way Bills (post notification dated 29.03.2018), ITR of Narain Singla FY 2015-16; Rs.55.00 lakhs alleged unaccounted liability; petitions disposed of as not pressed at this stage on respondents' undertaking to produce records; complainant to appear for re-examination/further examination; CRM-47429-2025 in CRM-M-13006-2025 also disposed.
What did the court decide?
Petitions disposed of as not pressed at this stage on the respondents' undertaking to produce: (a) Income Tax Returns of M/s Narain & Company for the assessment year commencing from 2014 till 2020; (b) GST Returns of M/s Narain & Company after notification of the GST Rules, 2017 notified in 2018; (c) Income Tax Returns of Mr. Narain Singla for the financial year 2015-2016; (d) E-way bills generated post the notification dated 29.03.2018 under the Punjab Good Service Tax Rules; the respondents to remain bound to produce the said documents as undertaken, and the respondent-complainant to appear for re-examination/further examination and produce the documents as per the undertaking; connected CRM-47429-2025 in CRM-M-13006-2025 also disposed of.