9911796707
TMI Blog2024 (7) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... initial years of implementation of the GST regime in the financial years 2017-18 and 2018-19 - applicability of Circular No. 183/15/2022-GST dated 27.12.2022 - HELD THAT:- 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 takes supplies of Copra from different suppliers situated within and outside the State. 2. The petitioner had received supply of 200 bags of Copra (10030 Kg) worth Rs. 12,53,750/- from the 5th respondent, a proprietorship c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axes 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 come up with Circular No. 183/15/2022-GST dated 27.12.2022. In paragraph No. 4.1.2 of the said circular, it is provided that in respect of the financial years 2017-18 and 2018- 19, where there is difference between the ITC cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced 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 to the assessing authority to take into consideration the Circular No. 183/15/2022-GST dated 27.12.2022 and other documents that will be submitted by the petitioner to prove his case that he had received the supply and paid t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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