Home Case Index All Cases GST GST + AAR GST - 2021 (3) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (3) TMI 574 - AAR - GSTMaintainability of Advance Ruling application - application not filed in proper format - Service of construction and development of state highway roads provided by GSRDC - activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively of the Constitution of India - Government Entity’ or ‘Governmental Authority’ - HELD THAT:- On a combined reading of the provisions of Section 97 and Rule 104 of both the aforementioned Acts and Rules, we find that the application for obtaining an Advance Ruling under sub-section(1) of Section 97 is to be submitted in FORM-GST ARA-01 and shall be accompanied by a fee of Ten thousand rupees (Five thousand rupees as per Rule 104 of the CGST Rules, 2017 + Five thousand rupees as per Rule 104 of the GGST Rules, 2017). Although the applicant has paid the required fees of ₹ 10,000/- as required, they have not filed the application in the prescribed format of GST-ARA-01 required as per the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not filing the application in proper FORM GST-ARA-1 as required under the provisions of CGST Act and Rules and respective GGST Act & Rules. Instant application filed by M/s. Gujarat State Road Development Corporation ltd., Ground floor, Nirman Bhavan, Sector-10A, Gandhinagar-382010 is hereby rejected under Section 98(2) of the CGST/GGST Act, 2017 being non-maintainable.
|