M/S Confident Projects-Residential vs. Deputy Commissioner
Held
The High Court directed the 3rd respondent (Commissioner, State GST Department) to consider and pass orders on the petitioner's application for advance ruling within three months from the date of judgment, after hearing the petitioner, provided the application is otherwise in order.
Facts
The petitioner filed an application for advance ruling (Ext.P3) in Form GST ARA-01 on August 1, 2022. The application remained unconsidered by the GST authorities, leading the petitioner to seek a High Court direction for its expeditious disposal.
Key Issues
The key legal issue was the delay by the GST authorities in processing and deciding an application for advance ruling filed by the petitioner.
AI-generated summary — verify with the full judgment below
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 G
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.