Case Law Details
In re Maharaja Pratapsinh Coronation Gymkhana (GST AAR Gujarat)
Application in the prescribed format of GST-ARA-0 1, they have not paid the required fees of 10,000/- as required under the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees of Rs.10,000/- i.e. Rs.5,000/- under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules.
In view of the facts mentioned above, we do not find it necessary to delve into the details or facts of the issue in hand since the applicant has failed to comply even with the statutory requirements of the provisions of the relevant sections and rules of the CGST Act, 20 17/GGST Act, 2017 as well as the CGST Rules, 20 17/GGST Rules, 2017 with regard to filing the application of Advance Ruling before the Advance Ruling Authority, thus rendering it an invalid application for Advance Ruling under Section 97(1) of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT
The applicant M/s.The maharaja Pratapsinh Coronation Gymkhana (Trade Name : Polo Club), Jawaharlal Nehru Road, Vadodara has submitted that they are known as Polo Club, is otherwise a registered Association of Persons. The applicant is otherwise not a profit association and registered under Section 12AA of the Income Tax Act, 1961 for this purpose. Also the Applicant is registered under GST laws and bearing GSTIN No. 24AAAAT489 1KIZ5.
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