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ETEN CRAFT HOLDING PVT. LTD. vs. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
Sukumar Nainan Oommen
Sherry Samuel Oommen
Praveen K Nair
Res. Counsel
C.e.unnikrishnan

Petitioner / Applicant

ETEN CRAFT HOLDING PVT. LTD.

Respondent STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM
Court Kerala High Court
State

Kerala

Date Nov 9, 2017
Order No.

W.P. (C). No.28801 Of 2017

Citation

2017(11) TAXREPLY 3022
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ORDER

The petitioner has approached this Court seeking a direction to the respondents to notify an authority for advance ruling as contemplated under Section 96 of the Kerala State Goods and Service Tax Ordinance, 2017. The apprehension of the petitioner in the writ petition is essentially that, although the statutory provisions contemplate an authority for advance rulings within the State, the respondents have not constituted the authority, and hence, the petitioner is not able to approach an authority for advance rulings. The petitioner also voices concern with regard to the filing of an application before such an authority as and when constituted. It is the case of the petitioner that the portal of the taxing authority does not presently provide for a method of filing applications before the authority for advance ruling. The learned Government Pleader would submit, on instructions, that the authority for advance ruling has since been constituted by S.R.O.No.638 of 2017 dated 21.10.....

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