Case Law Details
In re Nidhi Sharma (Zed Enterprises) (GST AAR Punjab)
1. Introduction: The Advance Ruling Authority in Punjab rejected the application filed by Nidhi Sharma (Zed Enterprises) due to incomplete fee payment. The applicant had only deposited Rs. 5,000 under SGST while filing the Advance Ruling Application, failing to fulfill the prescribed fee requirement under the CGST Act.
2. Background and Proceedings: Nidhi Sharma (Zed Enterprises) submitted an application for advance ruling in GST ARA-01 dated 05.03.2019, seeking clarification on certain questions.
However, the applicant had only paid Rs. 5,000 as the fee under SGST, which prompted the issuance of notices on 21.03.2022 and 27.09.2022, directing the applicant to deposit the requisite fee of Rs. 5,000 for CGST, as required by the Act. Despite these notices, the applicant did not deposit the prescribed fee under CGST.
3. Discussions and Findings: The rejection of the application was based on the incomplete fee payment. The requisite fee for filing an Advance Ruling application is Rs. 10,000 (Rs. 5,000 each for CGST and SGST). The applicant, despite being given multiple opportunities, did not deposit the required pending fee of Rs. 5,000 under the CGST Act.
4. Note on Applicable Acts: The AAR Punjab emphasized that the provisions of the CGST Act, 2017, and PGST Act, 2017, are almost identical, with specific reference to dissimilar provisions. Reference to one act implies a reference to the corresponding provision in the other act.
5. Conclusion and Implications for Future Cases: This case highlights the importance of complete and accurate fee payment when filing an Advance Ruling application. Failure to fulfill the prescribed fee requirements can result in the rejection of the application without addressing the substantive questions raised by the applicant. Future applicants are advised to ensure full compliance with procedural guidelines to facilitate a comprehensive evaluation of their queries by the Advance Ruling Authority.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, PUNJAB
1. M/s NIDHI SHARMA (ZED ENTERPRISES), GSTIN: 03FMHPS1702P1ZS as detailed in the table above and hereinafter referred to as ‘applicant’, had submitted an application for advance ruling in form GST ARA-01 dated 05.03.2019 seeking Advance Ruling on the questions detailed in the table above.
2. Proceedings Under Section 98 of CGST/PGST Act:
The applicant had deposited only Rs. 5,000/- fee under SGST while filling Advance Ruling Application. In this regard, notices dated 21.03.2022 and 27.09.2022 were issued to the applicant to deposit the requisite fee of Rs. 5,000 for CGST as prescribed under the Act. But the applicant has not deposited the prescribed requisite fee of Rs. 5,000/- under CGST.
3. DISCUSSIONS AND FINDINGS:
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 couple of opportunities, the applicant has not deposited the required pending fee of Rs. 5,000 under CGST Act. Thus, the application is hereby filed without any Advance Ruling.
Note: The provisions of CGST Act, 2017 and PGST Act, 2017 are almost same except a few provisions. Unless specific reference is made to such dissimilar provisions in the two acts, reference to provisions of CGST Act, 2017 would mean a reference to the same provisions of PGST Act, 2017 and vice versa.
