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2019 (4) TMI 807 - AAR - GSTMaintainability of Advance Ruling Application - deposit of fees - Liability of the applicant for obtaining registration - Section 22 of the GST Act - Held that:- Applicant is an un-registered person under the provisions of GST Act. After the receipt of application, applicant was called on for preliminary hearing to examine the correctness of the application and to give interim decision on acceptance or rejection of the application as provided u/s 98 of the GST Act. For an applicant, it is mandatory as per section 97(1) read with Rule 104 of the CGST/ MGST Act to pay applicable fee of ₹ 5000/- each under SGST and CGST Act to be deposited in the manner as provided under Section 49 of the Act. If not, the application would be treated as an incomplete application liable for rejection - Details regarding the payment of fee for the filing an application for advance ruling has been clarified vide Circular No. 25/25/2017-GST by GOI, Ministry of finance, Department of Revenue, Central Board of Excise and Customs, GST Policy Wing, New Delhi dated 21st December, 2017 wherein, at point no. 4 it is clarified that the applicant can make the payment of the fee of ₹ 5000/- each under CGST Act and SGST Act. In the instant case, the applicant has only deposited an amount of ₹ 5000/- towards fees and not the full amount of ₹ 10000/-. The opportunity so far granted to the applicant in our opinion constitute sufficient opportunity to cure the defect which applicant has failed to avail. As such application is incomplete and is liable for rejection. The Application for advance ruling is rejected as being not maintainable.
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