The Imperial Design Company vs. Season Lifestyle PVT. LTD.

O.M.P. (E) (COMM.)/36/2024HC DelhiGSTCNR DLHC01082180202407 January 2025Bench: JOINT REGISTRAR (JUDICIAL) DEVENDER KUMAR GARG (DHJS)2 pages
For Petitioner: Mr. Kabir Singh, AdvFor Respondent: None
AI SummaryAllowed

Facts

The petitioner, The Imperial Design Company, filed an application before the Delhi High Court seeking re-issuance of summons to a witness. The petitioner's counsel submitted that summons had been issued to a departmental witness who appeared before the Arbitrator on July 29, 2025. However, the witness, Sh. Shammi, failed to produce supporting documents. It was also noted that the respondent's GST registration was with the Central GST Department, Uttar Pradesh, and the State GST Department, Gautam Budh Nagar, not the GST Delhi Zone. Consequently, the petitioner sought to summon additional witnesses with relevant records for examination before the Learned Arbitrator.

Held

The Court allowed the application for summoning witnesses. The reasoning was based on the petitioner's submission that a witness had failed to produce required documents and that the respondent's GST registration was with authorities in Uttar Pradesh. The Court found merit in the petitioner's request to summon additional witnesses along with the relevant records as specified in paragraph 8 of the application. The Court directed that these witnesses, along with the specified records, be summoned for recording their evidence before the Learned Arbitrator at the Arbitration Tribunal on August 25, 2025, at 2:00 p.m. The Court also directed that diet money be paid to the witnesses and dasti summons be issued for service. The application was disposed of accordingly.

Key Issues

1. Whether the Court should allow the re-issuance of summons to witnesses with relevant records for examination before the Learned Arbitrator, considering the respondent's GST registration is with departments outside Delhi? Petitioner's arguments: The petitioner argued that the previous witness failed to produce necessary documents and that the respondent's GST registration was with Uttar Pradesh-based authorities, necessitating the summoning of witnesses with specific records as detailed in paragraph 8 of their application. They sought to ensure all relevant evidence was presented before the Arbitrator. Revenue/State's arguments: No arguments were recorded on behalf of the revenue or state in the provided judgment.

Sections Cited

Section 151

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + O.M.P. (E) (COMM.) 36/2024 THE IMPERIAL DESIGN COMPANY .....Petitioner Through: Mr. Kabir Singh, Adv. versus SEASON LIFESTYLE PVT. LTD. .....Respondent Through: None. CORAM: JOINT REGISTRAR (JUDICIAL) SH. GAGANDEEP JINDAL (DHJS)

O R D E R %

05.08.

2025 Proceedings are being conducted through hybrid mode.

I.A. No.18887/2025 (by petitioner u/S 151 CPC for re- issuance of summons to the proposed witness as allowed in terms of order dt. 07.01.2025)

1.

The matter has been taken up today on filing of the captioned IA.

2.

Arguments on the captioned IA heard.

3.

Learned counsel for the petitioner submits that the summons were already issued to the present departmental and they have appeared on 29.07.2025 before the Learned Arbitrator. On the said date it was apprised that one of the witness namely Sh. Shammi has not brought the document in support of the documents already submitted in those proceedings. It is also apprised that GST registration of respondent is not with GST Delhi Zone but with Central GST Department, Uttar Pradesh and State GST Dep

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