The instant application is liable for rejection for not filing the application in proper FORM GST-ARA - 01 and not paying the total fees under each head CGST & GGST as required
Maintainability of petition— In the instant case, the applicant has submitted that they are supplier of Earthing Electrode to their clients with the rate of GST 18%.
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.
Held 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 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 - 01 and 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.
The instant application is liable for rejection for not filing the application in proper FORM GST-ARA - 01 and not paying the total fees under each head CGST & GGST as required
Maintainability of petition— In the instant case, the applicant has submitted that they are supplier of Earthing Electrode to their clients with the rate of GST 18%.
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.
Held 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 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 - 01 and 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.