AAR rejects Advance ruling application not accompanied by requisite fee

In re M/s Himachal Pradesh Tourism Development Corporation Ltd (GST AAR 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 Himachal Pradesh Tourism Development Corporation Ltd, Shimla. 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 25th July, 2020 and 7th Sep, 2020. It was further decided that the date of submission of application for Advance Ruling will be coun...