Case Law Details
In re Smt. Anju Parakh (GST AAR Chhattisgarh)
As the applicant failed to comply with the legal procedures despite being made known about the same as above vide letter dated 20.09.2019 and thereafter during the course of personal hearing held on 27.12.2019, this authority is of the considered view that their application at this stage cannot be entertained owing to the said failure to comply with the stipulated provisions of Act and Rules under State GST Act and/or Central GST Act, as discussed supra. The applicant has the option for seeking refund with the authorities concerned of the amount paid by them and to apply afresh seeking advance ruling, in compliance to the provisions as stipulated under the Act and the Rules made there under.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
The applicant Smt. Anju Parakh, C-138, Sector-1, Devendra Nagar, Raipur, Chhattisgarh, GSTIN 22AESPP0220P1ZB has filed the applicationU/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 regarding GST applicability on Medical Services with regard to providing vaccination from clinic. The application filed by the applicant received on 11-09-2019 was incomplete and was also found not to be in the prescribed format GST ARA-01, as specified under section 97(1) of Chhattisgarh State GST Act, 2017. Further, the applicant had deposited only SGST fee of Rs. 5000/- vide CPIN 19092200015055 dated 11-09-2019, and had not deposited Rs. 5000/- for CGST as specified in Circular no. 25/25/2017-GST dated 21.2.2017, issued by the Central board of Excise and Customs, New Delhi. This failure on their part to comply with the aforesaid procedure as stipulated supra, was also made known to the applicant vide letter no. /06/2019/10441, 20.09.2019.
In order to have a firsthand information on the views of the applicant and in keeping with the established principles of natural justice as also to make aware the applicant of the stipulated provisions of the statute, despite non-compliance of prescribed rules of CGST Act, 2017 the applicant was granted a personal hearing before this authority on 27.12.2019 under Rule 98 (2), which was attended by Shri Rajkumar Parakh, husband and authorized representative of Smt. Anju Parakh, the applicant.
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