Supreme Court of India

M/s Star Paper Mills Limited v. M/s Beharilal Madanlal Jaipuria Ltd. & Ors.

Neutral citation
Reported as [2021] 9 S.C.R. 1074
Bench Hemant Gupta and V. Ramasubramanian JJ.
Decided 16 December 2021

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Suit – Recovery suit – Respondent was a wholesale dealer of the appellant-company and was purchasing paper from the appella nt – Huge stocks lifted by the respondent – Payments defaulted – Suit for recovery filed by appellant – Decreed by Single Benc h – 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 t he receipt of goods – Receipt of goods is proved by such docum ents which were

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