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2021 (12) TMI 221 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKAMaintainability of Advance ruling application - levy of GST - Liquidated damages for delay in supply as penalty (in nature of penalty) - Liquidated damages for compensation of extra cost on account of default from the supplier (in the nature of abetment to the cost of purchase) - sale of tender form/fees for participation in the tender - HELD THAT:- The Applicant, vide their letter dated 25.08.2021 has requested this authority to quash the application filed for advance ruling, quoting the reason that they have already got the clarity on the applicability of GST on the transactions for which advance ruling was sought and that they do not require any further proceedings. Further the applicant has to discharge fee of ₹ 5,000/- each under the CGST Act 2017 as well as KGST Act 2017 as per Section 97(1), whereas the applicant has discharged the fee of ₹ 5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017. The application filed by the Applicant for advance ruling is hereby rejected.
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