AAAR rejects appeal for Procedural lapses in Appeal

In re Divisional Forest Officer (GST AAAR Andhra Pradesh)

On verification of the application filed by the applicant ,the following procedural lapses are noticed :

The applicant failed to comply with the provisions of Rule 106 of the APGST Act which reads as under:

Rule 106: Form & Manner of appeal to the appellate authority for advance ruling :

“An appeal against the advance ruling issued under sub section 6 of Sec.98 shall be made by an applicant on the common portal in Form GST ARA -02 and shall be accompanied by a fee of Rs.10000/- to be deposited in the manner specified in section 49.”

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