https://www.taxtmi.com/caselaws?id=360716 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. en-us Thu, 09 Nov 2017 00:00:00 +0530 Sat, 01 Mar 2025 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360716 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. Case-Laws GST Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360716