Since the application in this case is not accompanied by requisite fee, therefore the same is rejected.
Maintainability of petition— The present application has been filed regarding GST on services received by HPHDS (A Govt owned & controlled society) from service provider outside India.
On scrutiny of the application, it was observed that the requisite fee has not been deposited by the applicant.
section 98(2) empowers the Authority to either admit or reject the application by order, after examining the application and the records called for, after hearing the applicant or his authorised representative and the concerned officer or his authorised representative.
Held that— Since the application in this case is not accompanied by requisite fee of Rs. 10,000/- (i.e Rs. 5,000/-each under CGST and SGST), therefore the same is rejected.