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TMI Blog2020 (4) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the applicant received on 11-09-2019 was incomplete and was also found not to be in the prescribed format GST ARA-01, as specified under section 97(1) of Chhattisgarh State GST Act, 2017. Further, the applicant had deposited only SGST fee of Rs. 5000/- vide CPIN 19092200015055 dated 11-09-2019, and had not deposited Rs. 5000/- for CGST as specified in Circular no. 25/25/2017-GST dated 21.2.2017, issued by the Central board of Excise and Customs, New Delhi. This failure on their part to comply with the aforesaid procedure as stipulated supra, was also made known to the applicant vide letter no. 2. In order to have a firsthand information on the views of the applicant and in keeping with the established principles of natural justice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e category of health care, thereby exempted from GST liability. 3. Legal provisions:- (1) Section 97 (1) of CGST Act, 2017 :- This section states that an applicant desirous of obtaining an advance ruling under this chapter may make an application is such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) Rule 104 (1) of the CGST Rules, 2017:- An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49. Thus an applicant who seeks an advance ruling should make an applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission of OTP, Systems shall generate a temporary ID and send it to the declared email and mobile number of the applicant. On the basis of this ID, the applicant can make the payment of the fee of Rs. 5,000/- each under the CGST and the respective SGST Act. The applicant is then required to download and take a print of the challan and file the application with the Authority for advance Ruling". 4. It is also worth mentioning here that this failure on the part of the applicant to comply with the aforesaid procedure as stipulated supra, was also made known to the applicant vide letter no. , and during the personal hearing as well. Needless to mention here that any e-mail communication can in no way override the provisions of the Act, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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