Case Law Details
Case Name : In re M/s. Wiptech Peripheral pvt. Ltd. (GST AAR Gujarat)
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re M/s. Wiptech Peripheral pvt. Ltd. (GST AAR Gujarat)
Applicant has neither filed the application in the prescribed format of GST-ARA-01 nor paid the required fees of Rs.10,000/- as required as per 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 filing the application in proper FORM GST-ARA-01 and 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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