In the present case, the applicant deposited Rs. 10,000/- only in the name of SGST and did not deposit the required amount i.e., Rs. 5,000/- each to SGST & CGST, despite being given opportunity to cure such defect. Hence, the application is liable for rejection.
Maintainability of appeal- The applicant has submitted application for Advance Ruling enclosing duly filled Form ARA-01 long with annexure and payment receipt of Rs. 10,000/- in the name of State GST.
The applicant in his application sought clarification and Advance Ruling as follows :-
Whether activities of applicant are exempted from GST?
Held that- In the present case, the applicant deposited Rs. 10,000/- only in the name of SGST and did not deposit the required amount i.e., Rs. 5,000/- each to SGST & CGST, despite being given opportunity to cure such defect. Hence, the application is liable for rejection.
In the present case, the applicant deposited Rs. 10,000/- only in the name of SGST and did not deposit the required amount i.e., Rs. 5,000/- each to SGST & CGST, despite being given opportunity to cure such defect. Hence, the application is liable for rejection.
Maintainability of appeal- The applicant has submitted application for Advance Ruling enclosing duly filled Form ARA-01 long with annexure and payment receipt of Rs. 10,000/- in the name of State GST.
The applicant in his application sought clarification and Advance Ruling as follows :-
Whether activities of applicant are exempted from GST?
Held that- In the present case, the applicant deposited Rs. 10,000/- only in the name of SGST and did not deposit the required amount i.e., Rs. 5,000/- each to SGST & CGST, despite being given opportunity to cure such defect. Hence, the application is liable for rejection.