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2023 (1) TMI 82 - AAR - GSTMaintainability of Advance Ruling application - requisite fees not paid - Classification of goods - rate of GST - HSN code - fly ash brick - fly ash bricks having fly ash content around 60% - fly ash bricks having fly ash content less than 90% - HELD THAT:- It appears that the applicant has filed this application without the payment of requisite fees and the instant application is, therefore, found liable to be rejected. Accordingly the applicant has been communicated and asked to furnish a written submission by 02/11/2022 through e-mail. However, no clarification from the end of the applicant has been furnished by the specified date. As the application has been filed without making payment of requisite fee referred to in sub-section (1) of section 97 of the GST Act read with sub-rule (4) of rule 104 of the Central Goods and Services Tax Rules, 2017 and West Bengal Goods and Services Tax Rules, 2017 and as the applicant fails to furnish any clarification in this regard, the application is rejected.
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