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TMI Blog2021 (3) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant M/s. Wiptech Peripheral Pvt. Ltd., 101, Dwarkadish, Virani Chowk, Tagore Road, Rajkot-360002 has submitted that they are supplier of Earthing Electrode (HSN Code 72159020) to their clients with the rate of GST 18%. They have further submitted that presently, as per current Solar Rooftop Policy, their clients require Earthing Electrode for Solar Project and are asking charges of GST@5% und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference to similar provisions of the GGST Act. 4. On going through the application filed by the applicant we find that the said application has not been filed in the prescribed format required as per the provisions of Section 97(1) of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017. We also find that the applicant has paid an amount of Rs. 5,000/- only along with their aforementi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in rule 26. 5. On going through the provisions of Section 97 of the CGST Act, 2017 and Rule 104 of the CGST Rules, 2017, 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 (which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M-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). 6. We, therefore, find that the applicant has neither filed the application in the prescribed format of GST-ARA-01 nor paid the required fees of Rs. 10,000/- as required as per the provisions of aforeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 8. In the light of the aforesaid circumstances, we rule as under: R U L I N G Instant application filed by M/s. Wiptech Peripheral pvt.ltd., 101, Dwarkadish, Virani Chowk, Tagore Road, Rajkot-360002 is hereby rejected under Section 98(2) of the CGST/G ..... X X X X Extracts X X X X X X X X Extracts X X X X
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