This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
AAR application rejected for discrepancy in Application Fees Payment
Case Law Details
- Case Name
- In re Awas Bandhu (GST AAR Uttar Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Uttar Pradesh, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Awas Bandhu (GST AAR Uttar Pradesh)
As Section 97 (1) r/w Rule 104 of the CGST/SGST Act, the Applicant is liable to pay fee of Rs 5000/- under each Act to be deposited in manner provided u/s 49 of CGST Act. Failing such compliance, an application is incomplete and thus liable to be rejected. In the present case, the applicant deposited Rs. 10,000/- only in the name of SGST and did not deposit the required amount i.e., Rs 5000/- each to SGST & CGST, despite being given opportunity to cure such defect. Hence, the application is liable for rejection.
FULL TEXT OF ORDER OF AUTHORITY OF A...
