Advance ruling filing clarified: constituted authority existed and manual applications were allowed until online filing was enabled.

The advance ruling authority under the Kerala State Goods and Services Tax Ordinance, 2017 had already been constituted, and until electronic filing was enabled on the portal, applicants were permitted to file applications manually. The clarification removed any concern that the absence of an online facility prevented access to the authority, and the grievance was therefore addressed by the respondents' position that both the authority's existence and manual filing were available.

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Issues: Whether the authority for advance ruling under Section 96 of the Kerala State Goods and Service Tax Ordinance, 2017 had been constituted and whether the absence of an electronic filing facility prevented manual filing of applications.

Analysis: The authority for advance ruling had already been constituted by S.R.O. No. 638 of 2017 dated 21.10.2017. It was also clarified that, until the electronic filing system was implemented on the portal, assessees would be permitted to file applications manually before the authority. In view of this clarification, the petitioner's apprehensions stood allayed.

Conclusion: The grievance was addressed by the respondents' clarification that the authority existed and manual filing was permitted until online filing was enabled.

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