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2019 (5) TMI 1851 - AAR - GSTExemption from GST - party failed to comply these instructions and not deposited the required fee in proper heads till date - HELD THAT:- The payment of ₹ 10,000/- was made to SGST only instead of ₹ 5,000/- each to SGST and CGST. As Section 97(1) r/w Rule 104 of the CGST/SGST Act, the applicant is liable to pay fee of ₹ 5,000/- under each Act to be deposited in manner provided u/s. 49 of CGST Act. Failing such compliance, an application is incomplete and thus liable to be rejected. In the present case, the applicant deposited ₹ 10,000/- only in the name of SGST and did not deposit the required amount i.e., ₹ 5,000/- each to SGST & CGST, despite being given opportunity to cure such defect. Hence, the application is liable for rejection. The application for Advance Ruling in Form GST ARA-01 of M/s. Awas Bandhu, Lucknow, U.P., dated 29-3-2019 is hereby rejected.
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