2017 Taxo.online 47
WP(C).No. 28801 of 2017 (A) dated 09.11.2017
M/s ETEN CRAFT HOLDING PVT. LTD.
STATE OF KERALA & Ors.
2017
GST
Central Goods & Services Tax Act, 2017
Section 96
CGST Rules
Rule 104
A. K. Jayasankaran Nambiar, Justice
In favour of assessee
High Court
Kerala
Application to Authority for Advance Ruling (AAR) – AAR Not Constituted – Petitioner contented that respondents’ not constituted AAR yet – And when constituted – concern shown for with regard to filing an application before such an authority – Respondents submitted AAR has been constituted and as far as application filing is concerned, till online filing system is put on the portal – Assessee permitted to file their application manually – Held: Taking note of the said submission by the respondents, the Court find that the apprehensions of the petitioner in the writ petition now stand allayed.
Represented by: –
Petitioner: – Sri. Sukumar Nainan Oommen, Sri. Sherry Samuel Oommen, Sri. Praveen K Nair & Sri. Nemish Niranjan Zaver
Respondent: – Sri. C. E. Unnikrishnan
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 21.10.2017. It is pointed out that the Joint Commissioner of Central Tax, Central Excise and Customs, Thiruvananthapuram as also the Joint Commissioner (General) State Tax, Thiruvananthapuram have been constituted as the members of the forum, which is the authority for advance ruling in the State. As regards the apprehension of the petitioner with regard to filing procedures, it is clarified that till such time as the electronic filing system is put in place on the portal, the assessees would be permitted to file their application manually before the said authority. Taking note of the said submission of the learned Government Pleader, on instructions, as contained in the statement filed by the Government Pleader, I find that the apprehensions of the petitioner in the writ petition now stand allayed. The writ petition is therefore closed by recording the above submission of the learned Government Pleader.
