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.

4. In view of the submission made by the counsel for the petitioners, liberty is granted to the petitioner to approach the Appellate Authority.

5. If the petitioners file appeals under Section 107 of the Kerala State Goods and Service Tax Act, the Appellate Authority shall consider the same. If a delay condonation petition is filed by the petitioners, necessarily the Appellate Authority shall consider the application of condonation of delay, treating that the petitioners have been bonafidely prosecuting their cause before this Court, and condone the delay.

Accordingly, these writ petitions are disposed of.