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Case Name : In re Nidhi Sharma (Zed Enterprises) (GST AAR Punjab)
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In re Nidhi Sharma (Zed Enterprises) (GST AAR Punjab) 1. Introduction: The Advance Ruling Authority in Punjab rejected the application filed 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, failing to fulfill the prescribed fee requirement under the CGST Act. 2. Background and Proceedings: Nidhi Sharma (Zed Enterprises) submitted an application for advance ruling in GST ARA-01 dated 05.03.2019, seeking clarification on certain questions. However, the applicant had only paid Rs. ...
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