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2018 (12) TMI 1158 - AAR - GSTMaintainability of Advance Ruling Application - Rate of GST - Dietary Services to CIMS Hospital - Held that - The application is not in the prescribed format as specified GST ARA-01 under section 97(1) of Chhattisgarh State GST Act, 2017 and the applicant has also not deposited the full fee of ₹ 10000/- for advance ruling i.e., ₹ 5000/- for SGST and ₹ 5000/- for CGST as specified in circular no 25/25/2017-GST issued by the Central board of Custom and Indirect tax board on 21.12.2017 - Application is hereby REJECTED as it has not been filed as per the act and rules of State GST act and/or Central GST act.
Issues:
- Application for advance ruling under Chhattisgarh GST Act, 2017 regarding GST rates for Dietary Services. Analysis: The case involved an application filed by M/s. CHINTA POLU PHILIP, seeking an advance ruling on the GST rates applicable to Dietary Services provided to CIMS Hospital. The application was found to be non-compliant as it did not adhere to the prescribed format specified under section 97(1) of the Chhattisgarh State GST Act, 2017. Additionally, the applicant failed to pay the full fee of ?10,000 for advance ruling, as required by circular no 25/25/2017-GST issued by the Central Board of Indirect Taxes and Customs. Despite being reminded twice through letters dated 20.09.2018 and 16.10.2018, the applicant did not rectify the deficiencies. Consequently, the Authority for Advance Rulings rejected the application on grounds of non-compliance with the statutory provisions of the State and Central GST Acts. This judgment highlights the importance of strict adherence to procedural requirements when seeking an advance ruling under the GST regime. The rejection of the application underscores the significance of complying with the specified format and fee payment obligations as mandated by the relevant laws and circulars. Non-compliance with such procedural aspects can lead to the dismissal of the application, emphasizing the need for applicants to meticulously follow the prescribed guidelines to ensure the validity of their requests for advance rulings.
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