Advance ruling Application Rejected for Failure to Submit ARA-01 Form & Requisite Fee

In re M/s. Mukesh Trading Co. (Mukesh Agarwal) (GST AAR Punjab) 1. Introduction: In the case of Mukesh Agarwal, a work contractor engaged in construction projects for various government departments, the GST AAR Punjab rejected the advance ruling application due to the applicant’s failure to submit the prescribed ARA-01 form and the requisite fee. 2. Background and Proceedings: Mukesh Agarwal, based in Malout with GST Registration No. 03AALPA2772Q1ZI, had secured a bid for construction work that included providing a new Toyota Innova Crysta Zx automatic vehicle to the awarder. The runni...