TMI Blog2021 (3) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of CGST Act and Rules and respective GGST Act Rules. Since the applicant has failed to comply even with the statutory requirements of the provisions of the relevant sections and rules of the CGST Act, 2017/GGST Act, 2017 as well as the CGST Rules, 2017/GGST Rules, 2017 with regard to filing the application of Advance Ruling before the Advance Ruling Authority, thus rendering it an invalid application for Advance Ruling under Section 97(1) of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017. Instant application filed by M/s. Abdulwahid Shamsudin Malik (Legal Name), IQRA Traders (Trade Name), Ahmedabad is hereby rejected under Section 98(2) of the CGST/GGST Act, 2017 being non-maintainable. - GUJ/GAAR/ADM/2020/115 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2017 and the Gujarat Goods and Services Tax Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the GGST Act. 7. On going through the application filed by the applicant, we find that although the said application has been filed in the prescribed format of FORM GST-ARA-01 required as per the provisions of Section 97(1) of the CGST Act, 2017, the fee paid along with their aforementioned application is only ₹ 5,000/-. In this regard, we find it imperative to refer to Section 97(1) of the CGST Act, 2017 as well as Rule 104 of the CGST Rules, 2017 which read as under: Section 97. (1) An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be deposited in the manner specified in Section 49 of the GGST Act, 2017. On a combined reading of the provisions of the aforementioned 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 fees 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). 9. We, therefore, find that although the applicant has filed the application in the prescribed format of GST-ARA-01, they have not paid the fees of ₹ 10,000/- as required under the provisions of aforementioned Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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