The instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not filing the application in proper FORM GST-ARA-1 as required
Maintainability of petition— Section 97 of CGST Act—In the instant case, applicant has submitted that they are a wholly owned Government of Gujarat company.
The applicant has asked the following question seeking Advance Ruling on the same:
(a) Whether the service of construction and development of state highway roads provided by GSRDC would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India?
(b) Whether applicant would fall under the definition of Governmental Authority or Government Entity?
Held that— Although the applicant has paid the required fees of Rs. 10,000/- as required, they have not filed the application in the prescribed format of GST-ARA - 01 required as per 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 filing the application in proper FORM GST-ARA-1 as required under the provisions of CGST Act and Rules and respective GGST Act & Rules.