2018 (5) TMI 1280

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..... applications before the authority for advance ruling - Held that: - It is pointed out that the Joint Commissioner of Central Tax, Central Excise and Customs, Thiruvananthapuram as also the Joint Commissioner (General) State Tax, Thiruvananthapuram have been constituted as the members of the forum, which is the authority for advance ruling in the State - it is clarified that till such time as the .....

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..... ry provisions contemplate an authority for advance rulings within the State, the respondents have not constituted the authority, and hence, the petitioner is not able to approach an authority for advance rulings. The petitioner also voices concern with regard to the filing of an application before such an authority as and when constituted. It is the case of the petitioner that the portal of the ta .....

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..... eir application manually before the said authority. Taking note of the said submission of the learned Government Pleader, on instructions, as contained in the statement filed by the Government Pleader, I find that the apprehensions of the petitioner in the writ petition now stand allayed. The writ petition is therefore closed by recording the above submission of the learned Government Pleader. - .....

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