GST AAR application not maintainable for non-payment of Fees

In re Maharaja Pratapsinh Coronation Gymkhana (GST AAR Gujarat)

Application in the prescribed format of GST-ARA-0 1, they have not paid the required fees of 10,000/- as required under the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees of Rs.10,000/- i.e. Rs.5,000/- under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules.

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