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2019 (9) TMI 876 - HC - GSTWhether any goods had been sold by the applicants to the respondent? HELD THAT - It is left open to the applicants to make an application to the Assessing Officer under the UP VAT Act, 2008 and the UP GST Act, 2017 alongwith the copies of the invoice claimed to have been issued by the applicants against goods sold to the respondent. If such application would be filed on 24.09.2019, the concerned Assessing Officer/s may issue a necessary letter of confirmation or denial to the applicants within next two days after looking into the relevant returns of the respondent. Put up on 23.09.2019.
Issues:
Determining whether goods were sold by the applicants to the respondent. The judgment by the High Court of Allahabad pertains to the need to establish whether goods were indeed sold by the applicants to the respondent. The court directed the applicants to submit an application to the Assessing Officer under the UP VAT Act, 2008 and the UP GST Act, 2017. The applicants were instructed to include copies of the invoices claimed to have been issued against the goods sold to the respondent. The Assessing Officer was then required to provide a letter of confirmation or denial to the applicants within two days of the application, after reviewing the relevant returns of the respondent. This process was to be initiated by filing the application by 24.09.2019. The court emphasized the importance of this step in determining the actual transaction of goods between the parties. The court, however, decided to withhold the direction at that moment as the counsel representing the respondent requested time to reassess the objections raised. Consequently, the matter was scheduled to be revisited on 23.09.2019. This decision was made to allow the respondent's counsel the opportunity to thoroughly review the objections and possibly present new information or arguments. The court's decision to grant this time reflects a fair approach to ensure all parties have the chance to present their case effectively before any final directions are issued.
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