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2025 Supreme(Online)(Ker) 57619
IN THE HIGH COURT OF KERALA AT ERNAKULAM
A. Muhamed Mustaque, HARISANKAR V. MENON, JJ
EVM PASSENGER CARS INDIA PRIVATE LIMITED – Appellant
Versus
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS – Respondent
WA NO. 3063 OF 2025 | WP(C) NO.41804 OF 2025
For the Appellants/Petitioners: SMT.K.LATHA, SMT.GAYATHRI NARENDRANATH
For the Respondents: DR.THUSHARA JAMES
The court directs the Appellate Authority to adjudicate a pending statutory appeal without interference at this stage.
Headnote:The judgment evaluates the appeal against the Advance Ruling passed by the Kerala Authority for Advance Ruling under the CGST Act. The appellant seeks reconsideration of the ruling while an appeal is pending before the Appellate Authority. The court refrains from interfering at this stage and directs timely consideration from the Appellate Authority with a stay on further steps based on the ruling until a decision is made.
A.Muhamed Mustaque, J.
The appeal has been preferred by the writ petitioner. The appellant has approached this Court challenging Ext.P1 Advance Ruling passed by the 7th respondent. As against this order, the appellant has preferred Ext.P7 appeal invoking Section 100 of the CGST Act , which is pending before the 9th respondent. We note that the statutory appeal was preferred as early as on November 2025, wherein the appellant has challenged the Advance Ruling. It may not be proper for us to consider the said challenge, especially when the appeal is pending before the statutory authority. The learned Single Judge relegated the matter for consideration by the Appellate Authority.
2. We do not see any reason to interfere in the matter.
However, we direct the Appellate Authority to consider and pass orders within a period of six weeks. In the meanwhile, any steps pursuant to Ext.P1 shall be deferred.
Accordingly, this Writ Appeal is disposed of as above.
