1. It appears that it would be necessary to ascertain whether any goods had been sold by the applicants to the respondent. In that regard, 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.
2. However, at this stage, such direction is being withheld as learned counsel for the respondent prays for time to revisit his objections. Accordingly, put up on 23.09.2019.