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TMI Blog2024 (11) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... T. MEERA V. MENON SRI. R. SREEJITH SMT. K. KRISHNA SMT. PARVATHY MENON FOR THE RESPONDENTS: SRI. SREEJITH P. R. - SC - GSTN SRI. JASMINE M. M. - GP JUDGMENT 1. The present writ petition has been filed impugning Exhibit P-3 Order passed under Section 79(3) and 73(1) read with Rule 100(1), 100(2), 100(3) and 142 (5) of KGST/CGST Act, 2017. The petitioner's claim for transitional credit in TRAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent is that the petitioner has been denied the transitional credit as the petitioner could not produce the supporting documents such as stock details and, the invoices produced by the petitioner are not in agreement with the actual claim. The petitioner also failed to prove that those invoices were received within a period of twelve months immediately preceding the appointed day of 1st July, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to have been produced in support of its claim for transitional credit. In view thereof, I am of the opinion that the petitioner should be afforded one more opportunity to produce all the documents before the Assessing Officer in support of his claim regarding transitional credit. 6. Thus, the present writ petition is allowed. The impugned order is set aside. The petitioner is directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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