Case Law Details
In re Nasa Brain & Spine Centre (GST AAR Punjab)
1. Background: The Advance Ruling Authority in Punjab rejected the application submitted by Nidhi Sharma (Zed Enterprises) due to incomplete fee payment. The applicant had only deposited Rs. 5,000 under SGST while filing the Advance Ruling Application, falling short of the prescribed fee requirement under the CGST Act.
2. Proceedings: The applicant, Nidhi Sharma (Zed Enterprises), submitted an application seeking advance ruling but failed to fulfill the complete fee payment of Rs. 10,000 (Rs. 5,000 each for CGST and SGST). Notices were issued on 21.03.2022 and 27.09.2022, urging the applicant to deposit the pending fee of Rs. 5,000 under the CGST Act. Despite multiple opportunities, the required fee was not deposited.
3. Rejection Basis: The rejection was based on the applicant’s failure to complete the prescribed fee payment. The regulations dictate a fee of Rs. 10,000 for filing an Advance Ruling application, with Rs. 5,000 allocated for both CGST and SGST. Since the applicant did not deposit the required pending fee of Rs. 5,000 under the CGST Act, the application was rejected.
4. Note on Applicable Acts: The ruling emphasized that the provisions of the CGST Act, 2017, and PGST Act, 2017, are almost identical. Specific reference to dissimilar provisions in the two acts is highlighted, and a reference to provisions in one act implies a reference to the corresponding provisions in the other act.
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