Case Law Details
Case Name : In re Divisional Forest Officer (GST AAAR Andhra Pradesh)
Appeal Number : Advance Ruling Order AAAR/AP/01(GST)/2019
Date of Judgement/Order : 12/04/2019
Related Assessment Year :
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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 49.”
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