Maintainability of application - the applicant has to discharge ...
Application Rejected for Non-Payment of Rs. 5,000 Fee Under CGST Act 2017, Section 98(2), Only Paid Under KGST Act.
November 10, 2021
Case Laws GST AAR
Maintainability of application - the applicant has to discharge fee of ₹ 5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017, where as the applicant has discharged the fee of ₹ 5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017. - AAR
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