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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.
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