Case Law Details
In re Millenium Engineers (GST AAR Haryana)
It is observed that the applicant has not submitted the proof of applicable fees. A notice for virtual hearing was issued to the applicant for 05.07.2022 and during the virtual hearing he was directed to submit the proof of fees as per the provisions. And notice in this regard was issued to the applicant for submission of the proof as well as copy of works contract and sample invoices of inward and outward supplies so that the case could be heard on merits by 15.07.2022. Whereas he only submitted the challan no. 21100600222326 amounting Rs. 7050. But on examination of the cash ledger of the applicant it’s noticed that the requisite fees hasn’t been credited to the treasury as per provisions of the Act. Further, the applicant was issued notice on 26.07.2022 for submission of DRC-03 of the applicable fees by 04.08.2022 and present his ease in person on the same date. So, the matter cannot taken up on merits as the applicant has neither submit the DRC-03 nor presented his case in person on 04.08.2022.
In the light of these facts the case can’t be taken up to he heard on merits. Consequently the same is not admitted as the applicant did not comply with the provisions of the Act and sufficient opportunities have already been given to the applicant.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, HARYANA
1.1 To file an application before the Authority of Advance Ruling, the applicant must satisfy the conditions prescribed under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017) and Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as HGST Act, 2017). Since the provisions of both the Acts are parimaterias any reference to provisions of CGST Act, 2017 in this order should be construed as a reference Lo corresponding provisions in HGST Act, 2017 as well.
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