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TMI Blog2019 (5) TMI 1851X X X X Extracts X X X X X X X X Extracts X X X X ..... 97(1) r/w Rule 104 of the CGST/SGST Act, the applicant is liable to pay fee of ₹ 5,000/- under each Act to be deposited in manner provided u/s. 49 of CGST Act. Failing such compliance, an application is incomplete and thus liable to be rejected. In the present case, the applicant deposited ₹ 10,000/- only in the name of SGST and did not deposit the required amount i.e., ₹ 5,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication form for Advance Ruling) along with annexure and payment receipt of ₹ 10,000/- in the name of State GST. 4. The applicant in his application sought clarification and Advance Ruling as follows :- Whether activities of applicant are exempted from GST? 5. Applicant was informed vide Letter No. fof/k/(,Mokal-:fyax) vkokl cU/kq/2018-2019/26/okf.kT; dj, dated dated 16-4-2019 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it the required amount i.e., ₹ 5,000/- each to SGST CGST, despite being given opportunity to cure such defect. Hence, the application is liable for rejection. 8. In view of the above, both the members unanimously rule as under : RULING 9. The application for Advance Ruling in Form GST ARA-01 of M/s. Awas Bandhu, Lucknow, U.P., dated 29-3-2019 is hereby rejected. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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