Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 30TH DAY OF JANUARY 2024 / 10TH MAGHA, 1945 WP(C) NO. 3617 OF 2024 PETITIONER/S:
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.
JOHN VARGHESE 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 OTHER PRESENT:
SMT.RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3617 OF 2024 2 J U D G M E N T The present writ petition has been filed mainly seeking the following prayers:
“a) call for the records leading to Exhibit P-1 to P-7;
b) issue a writ of mandamus or any other appropriate writ order or direction directing the 3rd respondent to dispose of Exhibit P-6 application for advance ruling;
c) issue a writ of mandamus or any other appropriate writ order or direction directing the 4th respondent to transfer file relating to Exhibit P-3 within the jurisdiction of the 2nd respondent or in the alternative direct the 4th respondent to conduct inquiry relating to Exhibit P-3 in the office of the 2nd respondent;
d) issue a declaration that the supply of service in relation to admission is exempted under serial No.
66(b)(iv) read with clause (y) of para 2 of Exhibit P-1 as amended by Exhibit P- 2.”
WP(C) NO. 3617 OF 2024 3 2.
Petitioner is President of the Private Nursing College Management Association of Kerala.
Learned counsel for the petitioner submits that investigation with respect to the member-colleges of the petitioner-association is being conducted by the GST Authorities at Kasaragod. Since the petitioner's
headquarters
is
situated
at Thiruvananthapuram, they feel it difficult to travel about 550 Kms to submit the documents and replies to the notices issued by the respondent authorities at Kasaragod. Learned counsel for the petitioner, therefore, seeks transfer of the investigation from GST authorities at Kasaragodu to that at Thiruvananthapuram.
3.
The next prayer made by the learned counsel for the petitioner is that the petitioner has filed an application for advance ruling in Ext.P6 dated 17.1.2024 and the advance ruling authority be directed to consider and pass appropriate orders on the said application of the petitioner.
WP(C) NO. 3617 OF 2024 4 4.
Kasaragod is not a place which is situated beyond the boundaries of State of Kerala and this Court finds no reason to transfer the investigation from Kasaragod to Thiruvananthapuram. In view thereof, the petitioner's prayer for transferring the
investigation
from
Kasaragod
to Thiruvananthapuram is rejected.
5.
Insofar as the application in Ext.P6 for advance ruling is concerned, the said application has been filed only on 17.1.2024 and, therefore, this Court does not find any ground to direct the advance ruling authority to expedite the decision on the said application, as prayed for by the petitioner.
This Court finds no substance in the present writ petition, which is hereby dismissed. Pending interlocutory application, if any, in the present writ petition stands dismissed.
Sd/- DINESH KUMAR SINGH
JUDGE jg
WP(C) NO. 3617 OF 2024 5 APPENDIX OF WP(C) 3617/2024 PETITIONER EXHIBITS Exhibit P-1 TRUE COPY OF THE NOTIFICATION NO. 12/2017 CENTRAL TAX (RATE) DATED 28-06-2017 ISSUED BY THE UNDER SECRETARY TO THE GOVERNMENT OF INDIA Exhibit P-2 TRUE COPY OF THE AMENDED NOTIFICATION NO.
2/2018-CENTRAL TAX (RATE) DATED 25-01-2018 ISSUED BY THE UNDER SECRETARY TO THE GOVERNMENT OF INDIA Exhibit P-3 TRUE COPY OF THE SUMMONS DATED 27-11-2023 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT Exhibit P-4 TRUE COPY OF THE REQUEST DATED 11-12-2023 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P-5 TRUE COPY OF THE REPLY DATED 05-01-2024 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P-6 TRUE COPY OF THE APPLICATION FOR ADVANCE RULING FOR CLASSIFICATION OF THE SERVICE RENDERED BY THE PETITIONER DATED 17-01-2024 SUBMITTED BY THE PETITIONER Exhibit P-7 TRUE COPY OF THE SYSTEM GENERATED ACKNOWLEDGEMENT ON RECEIPT OF EXHIBIT P-6