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<h1>Kerala HC Orders Timely Decision on Petitioner's GST Advance Ruling Application</h1> <h3>J.J. Fabrics Versus The Kerala Authority For Advance Ruling Kerala State Goods And Service Tax, The Commissioner of State Tax Kerala State Goods And Service Tax And State of Kerala, Represented By its Secretary-Finance, Thiruvananthapuram</h3> The Kerala HC directed the first respondent to decide on the petitioner's application for advance ruling under the Kerala State Goods and Services Tax Act ... Inaction on the part of the first respondent in taking a decision - advance ruling u/s 97(1) of the Kerala State Goods and Services Tax Act - Held that: - first respondent directed to take a decision on Ext.P1 application preferred by the petitioner for advance ruling, after affording the petitioner an opportunity of hearing - petition disposed off. The Kerala High Court directed the first respondent to decide on the petitioner's application for advance ruling under the Kerala State Goods and Services Tax Act within two months.