Kerala H.C : Where no action on part of revenue had been taken to decide Ext. P1 application preferred by assessee for advance ruling, competent authority was to be directed to take a decision on said application after affording an opportunity of hearing

High Court Of Kerala

J.J. Fabrics Vs. Kerala Authority for Advance Ruling Kerala State Goods & Service Tax

Section 97

P.B. Suresh Kumar, J.

W.P. (C) No. 8886 Of 2018

March 15, 2018

JUDGMENT

1. 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.

[Citation : 2018-Taxcaselaw-37-Kerala-H.C-GST]