Interim Order 14

Order Details: Other
Pdf Text: Commercial Suit 79/2019
Exh.38
1
Date:-04/12/2025
Cross examination of Defendant witness Deepak Bhatija on oath by
Adv. Arvind Giriraj for plaintiff.
Adv.
Sanjay Bhojwani for defendant present on VC.
8) Witness is shown para No.8 of his evidence affidavit. I say
that request was made to Mr. Ashwin through E-mail. I am
unable to recollect whether date of that e-mail was 13.05.2016.
I say that Mr. Ashwin Lodha orally agreed to sent me an invoice.
I am unable to recollect date of said oral communication.
Question -Against which invoice you have obtained set off of
VAT Rs.14,532/-?
Answer -I say that I have accepted invoice on condition that
Topworth Pipes will make general entry and subsequently I have
paid the amount to Topworth.
Cross-examination is deferred due to recess.
ROAC BEFORE ME
Mumbai
Dated : 04-12-2025.
(Shri Prasad P. Kulkarni)
District Judge,
Court Room No.31 - Commercial Court,
City Civil & Sessions Court,
Mazgaon, Greater Mumbai
Cross-examination is resumed on SA after recess.
9) Witness is shown Exh.60. It is not true that I have claimed
VAT credit in respect of invoice Exh.60. It is correct that I have
claimed VAT credit on the basis of plaintiff’s invoice. Witness
says ‘subject to general entry.’ I am not sure whether the invoice
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Commercial Suit 79/2019
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in respect of which I have claimed VAT credit is part of record or
not. Again says I have taken VAT credit on the basis of invoice
No.12 raised by Executive Trading Company i.e. Exh.69. Witness
is shown last line of paragraph No.08 of his evidence affidavit. I
don’t have any prior transaction with plaintiff.
10) Question -On what basis you have said that “Plaintiff has
standard practice of supply inferior quality goods”?
Answer -I say that I have referred term inferior quality
goods in relation to Topworth and not with plaintiff.
11) Witness is shown para No.12 of affidavit. I say that I
had exchanged calls with Mr. Ashwin Lodha in 2016. I do not
have anything in writing to show that Executive Trading
Company is sister concern of Topworth. I have not inquired with
plaintiff about plaintiff’s association with Topworth. It is correct
that there is nothing in writing which says that Mr. Ashwin
Lodha agree to general entry in your books of account. Neither
Mr. Ashwin Lodha nor Topworth issued fresh invoices. I have not
taken any action against them as they have not issued invoices.
12) Witness is shown MOU Exh.66. It is correct that MOU
does not state in respect of which invoice there was settlement. I
have not informed plaintiff about said MOU. I was not in touch
with Mr. Ashwin Lodha after 2017.
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13) Question -Is it correct that plaintiff’s invoice is mentioned
in your books of account?
Answer -I will have to cross check.
(As Court is busy in other cases. Matter stands adjourned for further
cross-examination.)
ROAC BEFORE ME
Mumbai
Dated : 04-12-2025.
(Shri Prasad P. Kulkarni)
District Judge,
Court Room No.31 - Commercial Court,
City Civil & Sessions Court,
Mazgaon, Greater Mumbai
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