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Case Law Details

Case Name : In re Smt Vimla Devi, C/o M/s Sai Steel Co & Consultants (GST AAR Himachal Pradesh)
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In re Smt Vimla Devi, C/o M/s Sai Steel Co & Consultants (GST AAR Himachal Pradesh)

application in this case is not accompanied by requisite fee of Rs 10,000/- (i.e Rs 5,000/- each under CGST and SGST), therefore the same is rejected. This ruling however does not in any way affect the right of the applicant to file a fresh application for seeking ruling on the same points provided it satisfies the provisions of section 97(1) of the CGST/ HPGST Act, 2017.

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