Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH MONDAY, THE 18TH DAY OF MARCH 2024 / 28TH PHALGUNA, 1945 WA NO. 170 OF 2024 AGAINST THE JUDGMENT DATED 30.01.2024 IN WP(C) NO.3617 OF 2024 OF HIGH COURT OF KERALA APPELLANT/PETITIONER:
SAJI V, AGED 63 YEARS PRESIDENT, PRIVATE NURSING COLLEGE MANAGEMENT ASSOCIATION OF KERALA, REG. NO. T. 1059/11, OLIVE 2A, SFS CYBER PALM, NEAR MGM SCHOOL, KARIMANAL P.O, THIRUVANANTHAPURAM, PIN – 695583 BY ADVS.SRI.JOHN VARGHESE SRI.SONU AUGUSTINE RESPONDENT/S:
1 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF FINANCE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 691001 2 THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, PIN – 695583 3 AUTHORITY FOR ADVANCE RULING STATE GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, PIN – 695583 4 INTELLIGENCE OFFICER, INTELLIGENCE UNIT, OFFICE OF THE DEPUTY COMMISSIONER OF INTELLIGENCE, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, NEAR HOSDURG PRIMARY CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK, DEVAN ROAD, KANHANGAD, KASARAGOD DISTRICT, PIN - 671315 BY SR.GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 18.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WA. No.170 of 2024 JUDGMENT Dr. A.K.Jayasankaran Nambiar, J.
The petitioner in WP(C).No.3617 of 2024 is the appellant herein aggrieved by the judgment dated 30.01.2024 of the learned Single Judge in the Writ Petition. Briefly stated, the prayer of the petitioner in the Writ Petition was for a direction to the 4th respondent to transfer files, mentioned in the summons dated 27.11.2023 issued to the appellant, to the 2nd respondent, so as to facilitate easy production of the documents before the 2nd respondent who was situated in Thiruvananthapuram, which is where the appellant also resides. There was also a prayer for a direction to the 3rd respondent to dispose Ext.P6 application for an advance ruling that was filed by the appellant on 17.01.2024.
2. The learned Single Judge found that there was no valid ground to direct the advance ruling authority to consider and dispose the application filed by the appellant since it was filed belatedly on 17.01.2024, well after the investigation had been initiated by the State GST Department against the appellant.
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WA. No.170 of 2024 3. As regards the prayer of the appellant for transfer of the files to the 2nd respondent located at Thiruvananthapuram, the learned Judge found that Kasaragod, where the 4th respondent was situated, was not beyond the boundaries of the State of Kerala, and hence there was no reason to transfer the investigation from Kasaragod to Thiruvananthapuram. The said plea of the appellant was also, therefore, rejected by the learned Single Judge.
When the matter came up for admission before us, taking note of the submissions of the learned counsel for the appellant Sri.John Varghese, we permitted the authorised representative of the appellant to appear before the 4th respondent at his office at Kasaragod along with the documents that were easily transportable, and with a soft copy of the audited books of accounts, so that the 4th respondent could proceed with the investigation. We are now told by the learned Government Pleader Sri.V.K.Shamsudheen that a soft copy of the books of accounts for the period concerned has been received by the 4th respondent and is being processed by him. Taking note of the subsequent developments, therefore, we find that nothing further remains to be considered in this Writ Appeal. The Writ Appeal is
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WA. No.170 of 2024 therefore closed by making the interim order dated 22.02.2024 passed by this Court absolute.
Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- DR. KAUSER EDAPPAGATH JUDGE mns