The instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees under each head CGST & GGST as required
Maintainability of petition— Section 97 of CGST Act— In the instant case, applicant submitted that they are dealing in all type of Scrap including E Scrap. They purchase E Scrap from un- registered person and sell out to recycler. This E- Scrap comes under HSN 85 which is taxed at 5%.
Accordingly, the applicant sought the Advance Ruling on the following question:
“Whether the applicant can purchase the E- Scrap under RCM and pay taxed at 5% being Trader”.
Held that— Although the applicant has filed the application in the prescribed format of GST-ARA - 01, they have not paid the fees of Rs. 10,000/- as required under the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees of Rs. 10,000/- i.e. Rs. 5,000/- under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules.