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2021 (12) TMI 218 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKAMaintainability of Advance Ruling application - taxability of Tamarind seeds - HELD THAT:- The Applicant, vide their letter dated 16.08.2021, has informed this authority that they wish to withdraw their application. Further the applicant has to discharge fee of ₹ 5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017, whereas the applicant has discharged the fee of ₹ 5,000/- only under KGST Act 2017 and hence the instant application is liable for rejection under Section 98 (2) of CGST Act 2017. The application filed by the Applicant for advance ruling is hereby rejected.
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