Eten Craft Holding Pvt. Ltd Vs State Of Kerala

The petitioner has brought forth a case before the court requesting an order for the respondents to establish an authority for advance rulings as outlined in Section 96 of the Kerala State Goods and Service Tax Ordinance, 2017. The petitioner’s main concern is that although the legal framework mandates the presence of such an authority within the state, it hasn’t been formed yet, preventing the petitioner from seeking advance rulings. Additionally, the petitioner is worried about the lack of provisions for filing applications before this yet-to-be-established authority on the current tax authority’s portal.

The government’s representative, the learned Government Pleader, argues, based on instructions, that the authority for advance ruling has indeed been established through S.R.O.No.638 of 2017 dated 21.10.2017. However, the petitioner contends that despite this, practical avenues for filing applications before this authority are not available on the tax authority’s portal.

The petitioner has taken legal recourse by filing a petition requesting the court to direct the respondents to establish an authority for advance rulings as stipulated in Section 96 of the Kerala State Goods and Service Tax Ordinance, 2017. The petitioner’s main concern is the absence of such an authority despite statutory provisions, rendering them unable to seek advance rulings. Furthermore, the petitioner expresses worry about the lack of a method for filing applications before such an authority through the tax authority’s portal.

In response, the learned Government Pleader informs the court that the authority for advance rulings has indeed been constituted through S.R.O.No.638 of 2017, dated 21.10.2017. The members of this authority include the Joint Commissioner of Central Tax, Central Excise, and Customs, Thiruvananthapuram, along with the Joint Commissioner (General) State Tax, Thiruvananthapuram. Additionally, regarding concerns about filing procedures, it is clarified that manual filing of applications will be allowed until an electronic filing system is established on the portal.

Upon considering the submission of the learned Government Pleader, the court finds that the petitioner’s apprehensions have been addressed. Consequently, the writ petition is closed based on the assurances provided by the Government Pleader.

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