Case Law Details
In re Ms. Umadevi Kamalkumar Patni (GST AAR Maharashtra)
For an applicant, it is mandatory as per section 97(1) read with Rule 104 of the CGST/MGST Act to pay applicable fee of Rs. 5000/- each under SGST and CGST Act to be deposited in the manner as provided under Section 49 of the Act. If not, the application would be treated as an incomplete application liable for rejection. Details regarding the payment of fee for the filing an application for advance ruling has been clarified vide Circular No. 25/25/2017-GST by GOI, Ministry of finance, Department of Revenue, Central Board of Excise and Customs, GST Policy Wing, New Delhi dated 21st December, 2017 wherein, at point no. 4 it is clarified that the applicant can make the payment of the fee of Rs. 5000/-each under CGST Act and SGST Act. In the instant case we find that the applicant has only deposited an amount of Rs. 5000/- towards fees and not the full amount of Rs. 10000/-. The opportunity so far granted to the applicant in our opinion constitute sufficient opportunity to cure the defect which applicant has failed to avail. As such application is incomplete and is liable for rejection.
In view of the above The Application for advance ruling in Form GST ARA-01 registered as ARA NO. 98 dated 03/12/2018 is rejected as being not maintainable.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
1. The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s UMADEVI KAMALKUMAR PATNI, seeking an advance ruling in respect of the following question:
Please become a Premium member. If you are already a Premium member, login here to access the full content.
