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Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
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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.
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.
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