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M/S. ANMOL JEWELLERS vs. THE STATE TAX OFFICER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

N.NAGARESH

Pet. Counsel

K.p.abdul Azees

T.archana

Shoba Annamma Eapen

Res. Counsel

C.e.unnikrishnan

Sreelal N.warrier

Petitioner / Applicant	M/S. ANMOL JEWELLERS
Respondent	THE STATE TAX OFFICER AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Aug 6, 2020
Order No.	WP(C).No.34983 OF 2017(W), WP(C).No.36405 OF 2017
Citation	2020(8) TAXREPLY 3167
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ORDER
These writ petitions were filed by the petitioner challenging the proceedings initiated against them under the Kerala Goods and Service Tax Ordinance 2017. These writ petitions were filed at a time, when the Appellate Authority was not constituted under the Ordinance/Act. 2. Today when these writ petitions came up for hearing, the learned counsel for the petitioner submitted that a competent Appellate Authority has already been constituted by the respondents and petitioners may be permitted to approach the competent authority. 3. Heard the learned counsel for the petitioner and the learned Special Government Pleader for Taxes. 4. In view of the submission made by the counsel for the petitioners, liberty is granted to the petitioner to approach the Appellate Authority. 5. If the petitioners file appeals under Section 107 of the Kerala State Goods and Service Tax Act, the Appellate Authority shall consider the same. If a delay condonation petition is filed by the petit....