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Advance ruling application liable for rejection if fees not paid
Case Law Details
- Case Name
- In re Smt. Maddi Sumalatha (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka, Advance Rulings
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In re Smt. Maddi Sumalatha (GST AAR Karnataka)
Rate of GST applicable to Areca Leaf Plates Machine pressed, But the Applicant, vide their email dated 29.10.2021, has informed this authority that they wish wish to withdraw their application. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as the KGST Act 2017 , whereas the applicant has discharged the fee of Rs. 5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017. The application filed by the Appli...
