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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.