2018 Taxo.online 63

WP(C).No. 8886 of 2018 dated 15.03.2018

J. J. FABRICS

THE KERALA AUTHORITY FOR ADVANCE RULING & ORS.

2018

GST

Central Goods & Services Tax Act, 2017

97

P. B. Suresh Kumar, Justice

In favour of assessee

High Court

Kerala

Represented by: – 

Petitioner: – Smt. S. K. Devi & Sri. Santhosh P. Abraham 

Respondent: – Smt. M. M. Jasmine 

Order: – 

The grievance of the petitioner in this writ petition concerns the inaction on the part of the first respondent in taking a decision on Ext.P1 application preferred by the petitioner for advance ruling under section 97(1) of the Kerala State Goods and Services Tax Act.  

2. Heard the learned counsel for the petitioner as also the learned Government Pleader. 
3. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the first respondent to take a decision on Ext.P1 application preferred by the petitioner for advance ruling, after affording the petitioner an opportunity of hearing. This shall be done within two months from the date of receipt of a copy of the judgment.