04.12.2025 1. CRM-M-12896 12896-2025(O&M) M/s Txlene Forge ge Private Limited and another v. M/s Narain
Case Details
IN THE THE HIGH COURT OF PUNJAB CHANDIGARH AT CHANDIGARH PUNJAB & HARYANA 324 (10 cases) + + 325 + 326 CRM-M-12896 CRM-M-55228 CRM-M-55427 CRM-M-55522 CRM-M-55240 CRM-M-55273 CRM-M-55833 CRM-M-56312 CRM-M-58458 CRM-M-58512 CRM-M-13006 CRM-M-55857 Date of decision: 12896-2025(O&M); 55228-2025(O&M); 55427-2025(O&M); 55522-2025(O&M); 55240-2025(O&M); 55273-2025(O&M); 55833-2025(O&M); 56312-2025(O&M); 58458-2025(O&M); 58512-2025(O&M); 13006-2025(O&M); 55857-2025(O&M) decision: 04.12.2025 1. CRM-M-12896 12896-2025(O&M) M/s Txlene Forge ge Private Limited and another ...Petitioners VERSUS M/s Narain & Company Company and another ...Respondents 2. CRM-M-55228 55228-2025(O&M) M/s Txlene Forge Forge Private Limited and another ...Petitioners VERSUS M/s Narain & Company Company and another ...Respondents 3. CRM-M-55427 55427-2025(O&M) M/s Txlene Forge Forge Private Limited and another ...Petitioners VERSUS M/s Narain & Company Company and another ...Respondents 4. CRM-M-55522 55522-2025(O&M) M/s Txlene Forge Forge Private Limited and another ...Petitioners VERSUS M/s Narain & Company Company and another ...Respondents 5. CRM-M-55240 55240-2025(O&M) M/s Txlene Forge Forge Private Limited and another ...Petitioners VERSUS M/s Narain & Company Company and another ...Respondents 6. CRM-M-55273 55273-2025(O&M) M/s Txlene Forge Forge Private Limited and another ...Petitioners SUMIT SINGH GUSAIN 2025.12.15 11:48 I attest to the accuracy and integrity of this document VERSUS 324 CRM-M-12896-2025(O&M) & 9 connected cases + 325 + 326 2 M/s Narain & Company and another ...Respondents 7. CRM-M-55833-2025(O&M) M/s Txlene Forge Private Limited and another ...Petitioners VERSUS M/s Narain & Company and another ...Respondents 8. CRM-M-56312-2025(O&M) M/s Txlene Forge Private Limited and another ...Petitioners VERSUS M/s Narain & Company and another ...Respondents 9. CRM-M-58458-2025(O&M) M/s Txlene Forge Private Limited and another ...Petitioners VERSUS M/s Narain & Company and another ...Respondents 10. CRM-M-58512-2025(O&M) M/s Txlene Forge Private Limited and another ...Petitioners VERSUS M/s Narain & Company and another ...Respondents 11. CRM-M-13006-2025(O&M) M/s Txlene Forge Private Limited and another ...Petitioners VERSUS M/s Narain & Company and another ...Respondents 12. CRM-M-55857-2025(O&M) M/s Txlene Forge Private Limited and another ...Petitioners VERSUS M/s Narain & Company and another ...Respondents
Legal Reasoning
CORAM : HON'BLE MR. JUSTICE VINOD S. BHARDWAJ Present :- Mr. Karan Nehra, Advocate and Mr. Harvinder Thakur, Advocates, for the petitioners in all the petitions. Mr. Sandeep Arora, Advocate for respondents, in all the petitions. VINOD S. BHARDWAJ, J. (Oral) ***** All these petitions, raising identical dispute in different cases that are pending inter se between the same parties, are being decided by a SUMIT SINGH GUSAIN 2025.12.15 11:48 I attest to the accuracy and integrity of this document 324 CRM-M-12896-2025(O&M) & 9 connected cases + 325 + 326 3 common order. The details of the complaint cases giving rise to these petitions is tabulated as under:- Sr. No. Case No. Case title 1 2 3 4 5 6 7 8 9 NACT-118/2020 (CRM-M-12896-2025) NACT-16/2020 (CRM-M-55228-2025) NACT-495/2019 (CRM-M-55427-2025) NACT-2011/2020 (CRM-M-55522-2025) NACT-119/2020 (CRM-M-55240-2025) NACT-162/2020 (CRM-M-55273-2025) NACT-161 /2020 (CRM-M-55833-2025) NACT-221/2020 (CRM-M-56312-2025) NACT-494/2019 (CRM-M-58458-2025) 10 NACT-71/2020 (CRM-M-58512-2025) 11 NACT-337/2019 (CRM-M-13006-2025) 12 NACT-222/2020 (CRM-M-55857-2025) M/s Narayan & Co. Vs. M/s Txlene Forge Pvt. Ltd. M/s Narayan & Co. Vs. M/s Txlene Forge Pvt. Ltd. M/s Narayan & Co. Vs. M/s Txlene Forge Pvt. Ltd M/s Narayan & Co. Vs. M/s Txlene Forge Pvt. Ltd M/s Narayan & Co. Vs. M/s Txlene Forge Pvt. Ltd M/s Narayan & Co. Vs. M/s Txlene Forge Pvt. Ltd M/s Narayan & Co. Vs. M/s Txlene Forge Pvt. Ltd M/s Narayan & Co. Vs. M/s Txlene Forge Pvt. Ltd M/s Narayan & Co. Vs. M/s Txlene Forge Pvt. Ltd M/s Narayan & Co. Vs. M/s Txlene Forge Pvt. Ltd M/s Narayan & Co. Vs. M/s Txlene Forge Pvt. Ltd & others M/s Narayan & Co. Vs. M/s Txlene Forge Pvt. Ltd Date of the impugned order 10.02.2025 10.02.2025 10.02.2025 10.02.2025 10.02.2025 10.02.2025 10.02.2025 10.02.2025 10.02.2025 10.02.2025 10.02.2025 10.02.2025 SUMIT SINGH GUSAIN 2025.12.15 11:48 I attest to the accuracy and integrity of this document 324 CRM-M-12896-2025(O&M) & 9 connected cases + 325 + 326 4 2. For the facility of reference, brief facts are however being referred to from CRM-M-12896-2025 titled 'M/s Txlene Forge Private Limited and another Vs. M/s Narain & Company and another'. 3. Challenge in the these petitions is to the order dated 10.02.2025 passed by the Judicial Magistrate First Class, Amloh whereby application of the petitioner for summoning concerned clerk/officer from the Office of Income Tax Commissioner alongwith original record and for summoning concerned clerk/officer from the Office of GST Department alongwith record had been dismissed. 4. Learned counsel appearing on behalf of the petitioners contends that the petitioner had moved an application before the Judicial Magistrate First Class to summon the following:- "a. Concerned Clerk/Officer from the office of Income Tax Commissioner. Aayakar Bhavan, situated at Lela Bhavan, Patiala, Punjab 147001 along with all original record relating to Pan Card Number AEFPS0754N of Narain Singla s/o Om Parkash Singla R/O #379, Sector-3C, Mandi Gobindgarh and PAN Card Number AAKFN0167F of M/S Narain& Company, Mandi Gobindgarh and also bring ITR (Income Tax Return) with computation chart and all other relevant documents filed by assessee from the year 2014-2020. b. Concerned Clerk/Officer from the office of Goods and Service Tax office/department situated at G.T. Road Mandi Gobindgarh with all original record/departmental record relating to GSTIN 03AAKFN0167F1ZL of M/S Narain & Company and also bring record of E-way/E-trip of Bill Invoice 477 dated 06.05.2018, Bill Invocie No. 491 dated 07.05.2018, Bill Invoice No. 502 dt 07.05.2018, Bill Invoice No. 793 dt 26.05.2018, Bill Invoice No. 1615 dt. 24.07.2018, Bill Invoice No. 55 dated 06.04.2017, Bill Invoice 142 dt 13.04.2017, Bill Invoice No. 273 dt. 21.04.2017, Bill Invoice No. 348 dt. SUMIT SINGH GUSAIN 2025.12.15 11:48 I attest to the accuracy and integrity of this document 324 CRM-M-12896-2025(O&M) & 9 connected cases + 325 + 326 5 01.05.2017, Bill Invoice No. 643 dt 07.06.2017, Bill Invoice No. 678 dt 11.06.2017, Bill Invoice No. 788 dt. 09.09.2017, Bill Invoice No. 951 dt 23.09.2017, Bill Invoice No. 2601 dt 16.01.2018, Bill Invoice No.2602 dt 16.01.2018, Bill Invoice No.3434 dt 15.03.2018 which were issued by M/S Narain & Company (Respondent/Complainant) to M/S Txlene Forge Pvt and also bring the GST return of M/S Narain & Company filed during the year 2016-2020." 4. Learned counsel submits that the application was necessitated by the nature of the allegations levelled in the complaint to the effect that a long-standing business relationship had existed between the petitioner and the respondent-Company since 2005 and disputes had arisen inter se amongst the parties from the year 2013 onwards. In view of this longstanding business association, the respondent-complainant alleged that certain liabilities were always outstanding against the petitioners and that the petitioners had issued the cheques in question in discharge of such liabilities. Upon representation, the same were dishonoured, resulting in the institution of multiple complaints under the Negotiable Instruments Act, 1881. 5. It is further submitted that during the cross-examination of the complainant, he was confronted by counsel for the petitioners regarding production of Income Tax Returns, GST Returns, and E-way Bills pertaining to the goods allegedly dispatched to prove the relationship. Respondent No. 2-complainant was asked to produce these documents for confirmation and/or confrontation; however, he declined to do so. Consequently, the petitioners were constrained to move an application for seeking summoning of the relevant witnesses and documents to establish their defence and falsify the claim of the respondent. SUMIT SINGH GUSAIN 2025.12.15 11:48 I attest to the accuracy and integrity of this document 324 CRM-M-12896-2025(O&M) & 9 connected cases + 325 + 326 6 6. The same having been dismissed, the present petitions have been filed. 7. The matter came up for hearing on 07.03.2025, when following order was passed:- "Prayer in this petition filed under Section 528 of BNSS, 2023 (wrongly mentioned as 'BNS, 2023') is for setting-aside the order dated 10.02.2025 (Annexure P-1), passed by learned Judicial Magistrate Ist Class, Amloh, wherein application for summoning the concerned Clerk/officer from the office of Income Tax Commissioner along with original record and applications for summoning concerned Clerk/officer from the office of GST Department along with record, has been dismissed. Learned counsel for the petitioner, inter alia, contends that during the cross-examination of CW-1, he has categorically deposed that he cannot bring on record the e-way bills, which are crucial for the just and proper adjudication of the controversy. He further submits that e-way bills are necessary to prove that the sum of Rs.55.00 lakhs, which was unaccounted for by the complainant/respondent, was falsely attributed as a liability upon the petitioner. Additionally, the income tax return and computation of the complainant's firm, along with the e- way bills, are essential for the petitioner to substantiate his defense. Lastly, he submits that the petitioner has a right to get a fair trial under reasonable opportunity to defend himself and further the production of these documents would facilitate the just decision of the case. Notice of motion for 27-08-2025. In the meantime, further proceedings before the learned trial Court shall remain stayed." 8. Learned counsel for the respondents, on instructions, submits that there is no objection to producing of the relevant records, including the Income Tax Returns and GST Returns of the respondent-Firm for the period SUMIT SINGH GUSAIN 2025.12.15 11:48 I attest to the accuracy and integrity of this document 324 CRM-M-12896-2025(O&M) & 9 connected cases + 325 + 326 7 in question. He further states that the respondents shall also furnish the E- way Bills generated subsequent to the issuance of the applicable notification. Accordingly he undertakes to produce the following documents: a) Income Tax Returns of M/s Narain & Company, Mandi Gobindgarh for the assessment year commencing from 2014 till 2020. b) GST Returns of M/s Narain & Company, Mandi Gobindgarh after the notification of the GST Rules, 2017 notified in 2018 and the filing of GST Returns. c) Income Tax Returns of Mr. Narain Singla for the financial year 2015-2016. d) E-way bills generated post date of notification dated 29.03.2018 under Punjab Good Service Tax Rules. 8. He further submits that the respondent-complainant would also have no objection to producing the Income Tax Returns of Narain Singla for the financial year 2015–16, in view of the contention raised by the petitioner that, pursuant to an agreement to sell, certain payments had been made for which a set-off is being claimed. 9. Since the respondents have agreed to productions of the
Decision
aforesaid documents, hence, the present petition is disposed of as not pressed at this stage. The respondents shall however remain bound to produce the said documents as undertaken before this Court. Hence, the respondent- complainant shall appear for re-examination/further examination, as the case may be and produce the documents as per the undertaking. SUMIT SINGH GUSAIN 2025.12.15 11:48 I attest to the accuracy and integrity of this document 324 CRM-M-12896-2025(O&M) & 9 connected cases + 325 + 326 8 10. Since the main petitions are disposed of, there are no further orders required to be passed in CRM-47429-2025 in CRM-M-13006-2025 and the same is accordingly disposed of as well. 04.12.2025 Sumit Gusain Whether speaking/reasoned : : Whether reportable Yes/No Yes/No (VINOD S. BHARDWAJ) JUDGE SUMIT SINGH GUSAIN 2025.12.15 11:48 I attest to the accuracy and integrity of this document