Case Law Details
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.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, HIMACHAL PRADESH
1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s Sai Steel Co & Consultants, Hamirpur, H.P regarding applicability of GST on “Mukhyamantri Khet Sanrakshan Yojna”.
2. On scrutiny of the application, it was observed that the requisite fee has not been deposited by the applicant. The direction to this effect was issued on dated 21st October, 2020. It was further decided that the date of submission of application for Advance Ruling will be counted from the day on which full amount of applicable fee has been deposited.
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