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.
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