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Case Law Details

Case Name : In re Tarsem Chand Garg Contractor (GST AAR Punjab)
Appeal Number : Order No. AAR/GST/PB/18
Date of Judgement/Order : 20/09/2022
Related Assessment Year :
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In re Tarsem Chand Garg Contractor (GST AAR Punjab)

The requisite fee for filling Advance Ruling application is Rs. 10,000/-(Rs. 5,000 each for CGST and SGST), but the applicant has deposited only Rs. 5,000/- under SGST Act. Despite giving multiple opportunities, the applicant has not deposited the required pending fee of Rs. 5,000 under GCST Act. Thus, the application is hereby filed without any Advance ruling.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, PUNJAB

1. M/s Tarsem Chand Garg Contractor, H. No. 130, Nangal Colony, Waterworks Road, Mansa (GST Registration No. 03AANFT9337N1ZH) is engaged in the business of supplying manpower to Punjab Water 8s Sewerage Board for sewerage cleanliness.

2. Proceedings Under Section 98 of CGST/PGST Act:

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