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TMI Blog2024 (7) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... : By Advs. K.I. Mayankutty Mather, S. Parvathi, Kalliyani Krishna B., Athira Prasad, Anand Geo. For then Respondent : By Adv Smt. I. Sheela Devi, Smt. Jasmine M.M.-GP. JUDGMENT Petitioner is a registered dealer under the provisions of the Central Goods and Services Tax/State Goods and Services Tax Act, 2017 ('CGST/SGST Act', for short) and the Rules made thereunder. The petitioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity has not considered the aforesaid documents and the impugned order, Ext. P6, has been passed. 3. Learned counsel for the petitioner also submits that Government of India, Ministry of Finance, Central Board of Indirect Taxes and Customs, considering the difficulty faced by the dealers during the initial years of implementation of the GST regime in the financial years 2017-18 and 2018-19 has co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduce all the relevant documents in support of his claim that he had received the supply and paid the tax to the supplier/dealer. 5. Considering the fact that it was for the financial year 2017-18 and the petitioner has produced some proof regarding tax, invoice and payment etc., this Court deem it appropriate to set aside the impugned assessment order, Ext. P6. I do so and remand the matter back ..... X X X X Extracts X X X X X X X X Extracts X X X X
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