AAR application rejected for discrepancy in Application Fees Payment

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 app

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