The Appellate Authority for Advance Ruling in Haryana dismissed an appeal due to non-payment of the...

The Appellate Authority for Advance Ruling in Haryana dismissed an appeal due to non-payment of the required fee for filing. The appeal was against the order of the Authority for Advance Ruling regarding the classification of licensing services received by the applicant. The appellant failed to deposit the total fee of 20,000/- as mandated under the IGST Act, only paying 10,000/- as tax. As per legal provisions u/s 20 of the IGST Act and u/r 49 of the CGST and HGST Act, the appeal was deemed incomplete without the full fee and therefore not admitted. The appeal by M/s. Subway Systems India Private Limited was rejected, and the matter was disposed of accordingly. .....

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