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2024 (4) TMI 553 - HC - GSTTerritorial Jurisdiction - seeking transfer of place of investigation - Inconvenience of traveling 550 km - seeking advance ruling as well - HELD THAT - Kasaragod is not a place which is situated beyond the boundaries of State of Kerala and this Court finds no reason to transfer the investigation from Kasaragod to Thiruvananthapuram. In view thereof, the petitioner's prayer for transferring the investigation from Kasaragod to Thiruvananthapuram is rejected. Insofar as the application in Ext.P6 for advance ruling is concerned, the said application has been filed only on 17.1.2024 and, therefore, this Court does not find any ground to direct the advance ruling authority to expedite the decision on the said application, as prayed for by the petitioner. This Court finds no substance in the present writ petition, which is hereby dismissed.
Issues involved:
1. Transfer of investigation from GST authorities at Kasaragod to Thiruvananthapuram 2. Direction to advance ruling authority to consider and pass orders on the application Transfer of Investigation: The petitioner, President of the Private Nursing College Management Association of Kerala, sought transfer of investigation from GST authorities at Kasaragod to Thiruvananthapuram due to the difficulty in traveling about 550 Kms for submission of documents and replies. However, the Court noted that Kasaragod is within the boundaries of the State of Kerala, and thus rejected the plea for transfer. Advance Ruling Application: The petitioner had filed an application for advance ruling, dated 17.1.2024, seeking a directive for the advance ruling authority to expedite the decision. The Court observed that the application was recently filed, and therefore found no basis to compel the authority to hasten the decision as requested by the petitioner. In conclusion, the High Court of Kerala dismissed the writ petition, finding no merit in the petitioner's claims. Additionally, any pending interlocutory application in the present writ petition was also dismissed.
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