https://www.taxtmi.com/caselaws?id=753156 The AAAR Haryana rejected an appeal filed by a private limited company regarding GST classification of licensing services. The appellant was required to deposit Rs. 20,000 as mandatory fee under IGST Act but paid only Rs. 10,000 under tax head instead of the prescribed fee. Since the statutory precondition for filing appeal was not met as per Section 20 of IGST Act read with Section 49 of CGST and HGST Act, the appeal was deemed incomplete and not admitted. The appeal was disposed of without consideration of the substantive issue regarding tax rate classification. en-us Thu, 23 Nov 2023 00:00:00 +0530 Sun, 26 May 2024 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753156 The AAAR Haryana rejected an appeal filed by a private limited company regarding GST classification of licensing services. The appellant was required to deposit Rs. 20,000 as mandatory fee under IGST Act but paid only Rs. 10,000 under tax head instead of the prescribed fee. Since the statutory precondition for filing appeal was not met as per Section 20 of IGST Act read with Section 49 of CGST and HGST Act, the appeal was deemed incomplete and not admitted. The appeal was disposed of without consideration of the substantive issue regarding tax rate classification. Case-Laws GST Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753156