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2020 (12) TMI 274 - AAR - GSTMaintainability of application - prescribed fee not submitted - Levy of GST - services received by HPHDS (A Govt owned controlled society) from service provider outside India - HELD THAT - Since the application in this case is not accompanied by requisite fee of ₹ 10,000/-, therefore the same is rejected.
Issues:
Application for advance ruling under CGST and HPGST Acts regarding GST on services received from a service provider outside India. Non-deposit of requisite fee by the applicant. Analysis: The case involves an application filed by a government-owned society seeking an advance ruling on GST for services received from a foreign service provider. The applicant failed to deposit the prescribed fee of ?10,000, comprising ?5,000 each under CGST and SGST heads. The Authority highlighted the requirement of the fee under Section 97(1) of the CGST Act, 2017 and the HPGST Act, 2017, as well as Rule 104 of the CGST and HPGST Rules, 2017. The Authority emphasized that the fee must be paid in full for the application to be considered valid. During the hearing, the applicant's representative explained the inability to set off the required fees on the GST common portal. However, the Authority, in adherence to the legal provisions, rejected the application due to the non-payment of the prescribed fee. Section 98(2) empowers the Authority to admit or reject an application after examination, record review, and a hearing. It was noted that the rejection of the current application does not prevent the applicant from submitting a fresh application, provided all requirements under Section 97(1) of the CGST and HPGST Acts are met. In conclusion, the judgment emphasizes the importance of complying with the prescribed fee requirements for advance ruling applications under the CGST and HPGST Acts. The decision to reject the application due to non-payment of the requisite fee serves as a reminder of the procedural obligations that must be fulfilled for an advance ruling request to be considered by the Authority.
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