Hic-Abf Special Foods Private ... vs Commissioner Of State Gst
2024 Latest Caselaw 27017 Ker

Kerala High Court

Hic-Abf Special Foods Private ... vs Commissioner Of State Gst on 6 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:67895

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                THE HONOURABLE MR. JUSTICE GOPINATH P.

     FRIDAY, THE 6TH DAY OF SEPTEMBER 2024 / 15TH BHADRA, 1946

                       WP(C) NO. 30396 OF 2024

PETITIONER:

          HIC-ABF SPECIAL FOODS PRIVATE LIMITED,(REPRESENTED BY
          ITS FINANCE MANAGER SRI. C.K. BYJU),
          AGED 45 YEARS,
          11/630-B, PROJECT COLONY ROAD, INDUSTRIAL DEVELOPMENT
          AREA, AROOR, ALAPPUZHA, PIN - 688 534.


          BY ADVS.
          K.N.SREEKUMARAN
          P.J.ANILKUMAR (A-1768)
          N.SANTHOSHKUMAR




RESPONDENTS:

    1     COMMISSIONER OF STATE GST,
          ADVANCE RULING CELL, 6TH FLOOR, OFFICE OF THE
          COMMISSIONER OF STATE GST., STATE GOODS & SERVICES TAX
          DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695 002.

    2     JOINT COMMISSIONER OF STATE TAX,
          MEMBER, ADAVANCE RULING CELL, 6TH FLOOR, OFFICE OF THE
          COMMISSIONER OF STATE GST., STATE GOODS & SERVICES TAX
          DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695 002.

    3     JOINT COMMISSIONER OF CENTRAL TAX,
          MEMBER, ADVANCE RULING CELL OFFICE OF THE COMMISSIONER
          OF CENTRAL GST, GST BHAVAN, STATUE JUNCTION
          THIRUVANANTHAPURAM, PIN - 695 001.
 WP(C) NO. 30396 OF 2024

                                   2

                                                2024:KER:67895
    4          DEPUTY COMMISSIONER,
               TAX PAYER SERVICES CIRCLE, CIVIL STATION,
               COLLECTORATE, STATE GOODS & SERVICE TAX
               DEPARTMENT, ALAPPUZHA, PIN - 688 001.

    5          SUPERINTENDENT,
               CHERTHALA RANGE-ALAPPUZHA DIVISION, CENTRAL
               TAX & CENTRAL EXCISE, THANNERMUKKOAM ROAD,
               CHAKKARAKULAM, CHERTHALA, PIN - 688524.


               BY ADV R.HARISHANKAR, SC


        THIS    WRIT   PETITION    (CIVIL)   HAVING   COME   UP    FOR
ADMISSION       ON   06.09.2024,   THE   COURT   ON   THE   SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C) NO. 30396 OF 2024

                                   3

                                                   2024:KER:67895
                           JUDGMENT

The petitioner has approached this Court being

aggrieved by the fact that Ext.P1 application for advance ruling

submitted by the petitioner before respondents 2 and 3 jointly

has not been decided so far.

2. The learned Government Pleader appearing for

respondents 1, 2, and 4 and the learned Standing Counsel

appearing for respondents 3 and 5 have no objection in a

direction being issued to consider and pass orders on Ext.P1

within a time frame.

Accordingly, this writ petition will stand disposed of

directing respondents 2 and 3 to consider and pass orders on

Ext.P1, after affording an opportunity of hearing to the petitioner,

within a period of two months from the date of receipt of a

certified copy of this judgment.

Sd/-

GOPINATH P. JUDGE DK WP(C) NO. 30396 OF 2024

2024:KER:67895 APPENDIX OF WP(C) 30396/2024

PETITIONER EXHIBITS

Exhibit-P 1 TRUE COPY OF THE APPLICATION IN FORM NUMBER GST ARA-.01 DATED 25..04..2023 FILED BEFORE THE RESPONDENTS ON

26..04..2023 VIDE ARN:AD3204230040140 THROUGH ONLINE PORTAL ALONG WITH ANNEXURES.

Exhibit-P 2 TRUE COPY OF THE HEARING NOTICE DATED

15..06..2024 ISSUED BY THE 1ST RESPONDENT TO APPEAR BEFORE THE RESPONDENTS FOR A PERSONNEL HEARING THROUGH VIDEO CONFERENCE ON

21..06..2024