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2020 (10) TMI 1002

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..... uments pertaining to the goods/ articles stored in the business premises and the genuine reason has been assigned for the same because of the transitional period from old Act to new Act, it would be in the fitness of things and the cause of justice would also get served in the opinion of the Court, if the petitioner is permitted 10 days' time to produce all the records bearing signatures of th .....

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..... gh Raghuvanshi,Krishna Ji Shukla ORDER AJIT KUMAR, J. Heard Sri Anil Prakash Mathur, learned counsel for the petitioner, Sri Krishna Ji Shukla, learned counsel for respondent no. 1 Sri B.K. Singh Raghuvanshi, learned counsel for respondent no. 2. The controversy in the present case centers around the non availability of the documents of sale and purchase in respect of the goods .....

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..... under Section 35(1) of the Central Goods and Services Tax Act, 2017. He further submits that all those documents he has already brought on record by means of rejoinder affidavit in this case and that everything is available in the Head Office. Per contra it has been argued by Sri Raghuvanshi that the documents are required to be kept in the business premises only. However, on the question of .....

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..... der the circumstances, it is directed that in case if the requisite documents are produced, as directed herein above, the same will be examined and verified by the competent authority and report duly prepared in respect thereof within a week of submission of records by the petitioner, shall be submitted to this Court by way of supplementary counter affidavit by the next date fixed. Put up this .....

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