ANMOL JEWELLERS Vs. STATE TAX OFFICER

JUDGEMENT

(1.) These writ petitions were filed by the petitioner challenging the proceedings initiated against them under the Kerala Goods and Service Tax Ordinance 2017. These writ petitions were filed at a time, when the Appellate Authority was not constituted under the Ordinance/Act.

(2.) Today when these writ petitions came up for hearing, the learned counsel for the petitioner submitted that a competent Appellate Authority has already been constituted by the respondents and petitioners may be permitted to approach the competent authority.

(3.) Heard the learned counsel for the petitioner and the learned Special Government Pleader for Taxes.