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2020 (10) TMI 1002 - HC - GSTNon availability of the documents of sale and purchase in respect of the goods that were found stored on the business premises of the petitioner - Section 35 (1) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Since the issue is very little with regard to the availability of documents 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 the designated authority of the Company who is competent to do so, before the Additional Commissioner, Central Excise and GST, Gautam Budh Nagar for due verification and report thereof is obtained. 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 matter on 09.11.2020 in the additional cause list.
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