Case Law Details
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.
In view of the facts mentioned above, we do not find it necessary to delve into the details or facts of the issue in hand since the applicant has failed to comply even with the statutory requirements of the provisions of the relevant sections and rules of the CGST Act, 2017/GGST Act, 2017 as well as the CGST Rules, 2017/GGST Rules, 2017 with regard to filing the application of Advance Ruling before the Advance Ruling Authority, thus rendering it an invalid application for Advance Ruling under Section 97(1) of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT
The applicant M/s. Wiptech Peripheral pvt.ltd., 101, Dwarkadish, Virani Chowk, Tagore Road, Rajkot-360002 has submitted that they are supplier of Earthing Electrode (HSN Code 72159020) to their clients with the rate of GST 18%. They have further submitted that presently, as per current Solar Rooftop Policy, their clients require Earthing Electrode for Solar Project and are asking charges of GST@5% under HSN Code 85 and have stated that they need valuable confirmation from the Advance Ruling Authorities for further billing/transaction procedure.
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Is it that an application for Advance Ruling should always be accompanied with a fee of Rs. 10000 in all cases?