Case Law Details
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 ADVANCE RULING,UTTAR PREDESH
Sub:- GST ACT, 2017 — Advance Ruling U/s 98 — liability to tax under GST Act in respect to application dated 29.03.2019 from M/s Awas Bandhu, Lucknow, Uttar Pradesh — Order— Reg.
**********
Please become a Premium member. If you are already a Premium member, login here to access the full content.
