AAR application rejected for non-payment & for non-filing in form GST-ARA-01

By Editor5 Goods and Services Tax Judiciary December 30, 2020

Case Name: In re Mohitkumar Mahendrabhai Patel (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 Mohitkumar Mahendrabhai Patel (GST AAR Gujarat) We, therefore, find that the applicant has neither filed the application in the prescribed format of GST-ARA-01 nor paid the required fees of Rs.10,000/-as required as per 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 filing the application in proper FORM GST-ARA-01 and 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 G...

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