Case Law Details
In re Abdulwahid Shamsudin Malik (GST AAR Gujarat)
Although the applicant has filed the application in the prescribed format of GST-ARA-01, they have not paid the fees of 10,000/- as required under the provisions of aforementioned Sections and Rules. 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.10,000/- i.e. Rs.5,000/- under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules.
In view of the facts mentioned above, we do not find it necessary to delve into the details or facts of the issue in hand since the applicant has failed to comply even with the statutory requirements of the provisions of the relevant sections and rules of the CGST Act, 20 17/GGST Act, 2017 as well as the CGST Rules, 20 17/GGST Rules, 2017 with regard to filing the application of Advance Ruling before the Advance Ruling Authority, thus rendering it an invalid application for Advance Ruling under Section 97(1) of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT
M/s. Abdulwahid Shamsudin Malik (Legal Name), IQRA Traders (Trade Name), 104-1, Nr. Ramkumar Mill, Chhoti Masjid, Chartoda Kabarstan, Gomtipur, Ahmedabad having a GSTIN: 24BJBPM1548L1Z6, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017.
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