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Delhi High Court: “Commercial Plaintiff Must Prove Delivery — Presumption Under GST Rule 138(12) Cannot Substitute Proof of Contractual Performance” — Court Upholds Dismissal of ₹21 Lakh Recovery Suit
Court’s Decision The Delhi High Court, comprising Justice Anish Dayal and Justice Nitin Wasudeo Sambre, dismissed an appeal filed by a commercial seller seeking recovery of ₹21,42,199 from a buyer,…