The decision of the Single Bench has been carried out by the bench of Justice A.K. Jayasankaran Nambiar and Justice Syam Kumar V.M. where it was ruled that the applicant had downloaded the assessment order from the identical portal, and hence the delay occasioned in retrieving the assessment order from the portal was a predicament that the appellant revealed himself as of his latches. Under the Central Goods and Services Tax Act/Kerala State Goods and Services Tax Act, 2017 and Rules, the petitioner/taxpayer was a dealer. The taxpayer has approached…