2018 (5) TMI 1280 - HC - GST

Authority for Advance Ruling Constitution Confirmed with Manual Application Submission Allowed

The court confirmed the constitution of the authority for advance ruling under Section 96 of the Kerala State Goods and Service Tax Ordinance, 2017, with ... Authority for advance ruling - constitution of authority - filing of applications for advance ruling - manual filing pending electronic portalAuthority for advance ruling - constitution of authority - Existence and constitution of the authority for advance ruling in the State - HELD THAT: - The State submitted, by way of S.R.O.No.638 of 2017 dated 21.10.2017, that the authority for advance ruling has been constituted and that the Joint Commissioner of Central Tax, Central Excise and Customs, Thiruvananthapuram and the Joint Commissioner (General) State Tax, Thiruvananthapuram have been appointed as members of that forum. Having recorded the Government Pleader's statement on instructions, the court found the petitioner's apprehension about non constitution of the authority to be allayed.The court accepted the state's submission that the authority for advance ruling has been constituted under the stated S.R.O.Filing of applications for advance ruling - manual filing pending electronic portal - Procedure for filing applications before the authority for advance ruling until electronic portal is operational - HELD THAT: - The Government Pleader clarified that, until the electronic filing system is implemented on the portal, assessees would be permitted to file applications manually before the constituted authority. The court recorded this assurance and treated it as resolving the petitioner's concern regarding the method of filing applications.The court recorded the state's assurance that manual filing is permitted pending availability of electronic filing and accordingly disposed of the petitioner's apprehension on filing procedure.Final Conclusion: The petition was closed after recording the State's submissions that the authority for advance ruling has been constituted by S.R.O.No.638 of 2017 dated 21.10.2017 and that, until the electronic portal is in place, applications may be filed manually before the authority; the petitioner's apprehensions were held to be allayed. Issues:1. Constitution of authority for advance ruling under Section 96 of the Kerala State Goods and Service Tax Ordinance, 2017.2. Lack of provision for filing applications before the authority for advance ruling.Analysis:1. The petitioner sought a direction for the respondents to notify an authority for advance ruling as required by Section 96 of the Kerala State Goods and Service Tax Ordinance, 2017. The petitioner was concerned that despite statutory provisions, the authority had not been constituted, hindering their ability to seek advance rulings. The respondents, represented by the Government Pleader, informed the court that the authority had indeed been established through S.R.O.No.638 of 2017 dated 21.10.2017. The forum included the Joint Commissioner of Central Tax, Central Excise and Customs, Thiruvananthapuram, and the Joint Commissioner (General) State Tax, Thiruvananthapuram as its members. The court noted this information and confirmed that the authority for advance ruling was now functional in the State.2. The petitioner also raised concerns about the absence of a method for filing applications before the authority due to the lack of an electronic filing system on the taxing authority's portal. In response, the Government Pleader clarified that until the electronic filing system was operational on the portal, assessees would be allowed to submit their applications manually to the authority for advance ruling. The court acknowledged this clarification and accepted the submission made by the Government Pleader, thereby addressing the petitioner's apprehensions. Consequently, the writ petition was closed based on the assurances provided regarding the constitution of the authority and the interim filing procedures allowed for applicants.