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AAAR rejects appeal for Procedural lapses in Appeal
Case Law Details
- Case Name
- In re Divisional Forest Officer (GST AAAR Andhra Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Andhra Pradesh, Advance Rulings
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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 4...
