AAR Haryana: Subway’s Appeal Rejected – Incomplete Application

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 deposi

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