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        Case ID :
        GST

        The appellant was required to deposit a total fee of Rs....

        Advance ruling appeal dismissed due to insufficient fee deposit.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The appellant was required to deposit a total fee of Rs. 20,000/- (Rs. 10,000/- CGST and Rs. 10,000/- HGST) as a statutory precondition for filing an appeal against the order of the Authority for Advance Ruling, Haryana. However, the appellant paid only Rs. 10,000/- (Rs. 5000/- CGST and Rs. 5000/- HGST), which is not the required fee. Consequently, the Appellate Authority for Advance Ruling held that the appeal filed by the appellant is not maintainable in terms of Section 100(3) of the GST law for want of deposition of the requisite fee. The appeal was disposed of accordingly.
                                Note: It is a system-generated summary and is for quick reference only.
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