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AAR application rejected for non-payment of fees
Case Law Details
- Case Name
- In re M/s. Khaitan Chemicals and Fertilizers Ltd. (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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In re M/s. Khaitan Chemicals and Fertilizers Ltd. (GST AAR Gujarat)
We, therefore, find that the applicant has not paid the fees of Rs.10,000/- under the proper head i.e. ‘CGST’ and ‘GGST’ as required under the provisions of aforementioned Sections and Rules where as paid fees of Rs. 10,000/- under “IGST” head. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees of Rs. 10000/- i.e. under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules.
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