Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 17TH DAY OF MARCH 2023 / 26TH PHALGUNA, 1944 WP(C) NO. 8452 OF 2023 PETITIONER:
M/S CONFIDENT PROJECTS-RESIDENTIAL 52/2618, 868/2, S.A. ROAD, VYTTILA, ERNAKULAM DISTRICT. REPRESENTED BY ITS PARTNER, T.A. JOSEPH, S/O. T.J. ALEXANDER, AGED 60 YEARS, THERUVIPARAMBIL HOUSE, KUMBALANGI P.O, ERNAKULAM-682 007.
BY ADVS.
K.J.ABRAHAM NIKHIL JOHN RESPONDENTS:
1 DEPUTY COMMISSIONER OFFICE OF THE COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, PB NO.13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM DISTRICT., PIN – 695 001 2 THE COMMISSIONER CENTRAL GST AND CENTRAL EXCISE, PB NO.13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM DISTRICT, PIN – 695 001 3 THE COMMISSIONER STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWERS, KARAMANA P.O, KILLIPPALAM, THIRUVANANTHAPURAM DISTRICT., PIN – 695 002 4 GOVERNMENT OF INDIA DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS, REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE., PIN – 110 001 5 STATE OF KERALA TAXES (B) DEPARTMENT, STATE GOODS & SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM.
REPRESENTED BY THE SECRETARY TO GOVERNMENT, PIN – 695 001 BY ADV SREELAL N.WARRIER, SC, CENTRAL GST (CGST) DR. THUSHARA JAMES, SR.GP.
SRI. S. MANU. DSGI.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 8452 OF 2023 2
T.R.RAVI, J.
---------------------------------------- WP (C) No.8452 of 2023 ------------------------------------------- Dated this the 17th day of March, 2023 JUDGMENT Admit. DSGI takes notice for respondents 1, 2 and 4 Government Pleader takes notice for respondents 3 and 5.
2. The prayer in the writ petition is for a direction to the respondents to consider Ext.P3 application for advance ruling.
3. In view of the limited prayer made, this writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P3 application, if it is otherwise in order, after hearing the petitioner, at the earliest, at any rate within three months from the date of receipt of a copy of this judgment.
Sd/- T.R.RAVI sn JUDGE
WP(C) NO. 8452 OF 2023 3 APPENDIX OF WP(C) 8452/2023 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE IN FORM GST REG-06 DATED 22.09.2017 Exhibit P2 TRUE COPY OF THE CLARIFICATION DATED 08.04.2022 ISSUED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE APPLICATION FOR ADVANCE RULING IN FORM GST ARA-01 DATED 01.08.2022 SUBMITTED THROUGH ONLINE GST PORTAL Exhibit P4 TRUE COPY OF THE CHALAN DATED 11.03.2022 BY REMITTING FEE FOR ADVANCE RULING Exhibit P5 TRUE COPY OF THE SCREEN SHORT FROM ONLINE GST PORTAL GENERATING ARN AD3208220000570 DATED 01.08.2022 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE