JUDGMENT (ORAL)

C. HARI SHANKAR J.

1. This appeal is directed against an order passed by the Learned District Judge (Commercial Court-02)¹ on an application filed by the respondents as the defendants before the learned Commercial Court in the suit under Order VII Rule 11² of the Code of Civil Procedure, 1908³, seeking rejection of the plaint.

2. The learned Commercial Court has essentially relied on certain tax invoices which, according to the learned Commercial Court, indicated that there was no cause of action in favour of the appellant. We may for this purpose reproduce para 17 to 21 of the impugned order thus:

“17. The plaintiff has placed on record copies of tax invoices. The following table shows the relevant details of the said invoices.

In each of the invoice, the buyer is Ganpati Trading Company, located at B-40, 33 Ft. Road, Shiv Vihar, Delhi. The GST number noted therein is 07BCXPM2546R1ZJ. The p