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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Kerala HC Orders Timely Decision on Petitioner's GST Advance Ruling Application</h1> 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 ... Failure to decide advance ruling application - advance ruling under section 97(1) of the Kerala State Goods and Services Tax Act - direction to decide after affording opportunity of hearing - mandamus to public authority to decide application within fixed timeFailure to decide advance ruling application - advance ruling under section 97(1) of the Kerala State Goods and Services Tax Act - direction to decide after affording opportunity of hearing - Writ petition seeking direction to the Authority for Advance Ruling to decide the petitioner's Ext.P1 application for advance ruling was allowed to the extent of directing the Authority to decide the application after affording an opportunity of hearing within a specified time. - HELD THAT: - The court noted inaction by the first respondent in taking a decision on the petitioner's Ext.P1 application for advance ruling under section 97(1) of the Kerala State Goods and Services Tax Act. Having regard to the facts and submissions, the court exercised its jurisdiction to issue a writ directing the Authority to proceed to decide the pending application. The court required that the petitioner be afforded an opportunity of hearing before such decision is taken and fixed a time limit of two months from receipt of a copy of the judgment for the Authority to pass its decision. No other relief was granted or considered. [Paras 3]The first respondent is directed to decide the Ext.P1 application for advance ruling after affording the petitioner an opportunity of hearing, within two months from the date of receipt of a copy of this judgment.Final Conclusion: Writ petition disposed by directing the Authority for Advance Ruling to decide the petitioner's advance ruling application after hearing the petitioner, within two months from receipt of the judgment. 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.
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