In re Subway Systems India Private Limited (GST AAR Haryana)
AAR Haryana held that After the concurrent reading of both the provisions, it transpires that the Appellant was mandated to deposit a total of 20,000/- as fee under IGST Act as a mandatory statutory precondition for filing appeal against the order of the Authority for Advance Ruling, Haryana. However, it is found that vide challan No. 22020600173423 dated 23-02-2022, the Appellant has paid only 10,000/- as Tax under IGST head and not the required fee. Since the application of the Appellant is incomplete for want of deposition of requisite fee (which is to be deposited in the manner specified in Section 20 of the IGST Act read with Section 49 of the CGST and HGST Act respectively), the appeal of the Appellant i.e. M/s. Subway Systems India Private Limited (Now Eversub India Pvt. Ltd.,) is not admitted.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, HARYANA
Order under Section 101 of Central Goods and Services Tax Act, 2017 / Haryana Goods and Service Tax Act, 2017
1. The present appeal has been filed by M/s. Subway Systems India Private Limited (Now Eversub India Pvt. Ltd.,) (hereinafter referred to as ‘the Appellant’) under Section 100 (1) of Central Goods and Services Tax Act, 2017/Haryana Goods and Service Tax Act, 2017 (hereinafter referred to as “the Act”) against the Advance Ruling No. HR/ARL/07/2021-22 dated 10.01.2022.
