https://www.taxtmi.com/caselaws?id=753194 The AAAR Haryana rejected the appellant's advance ruling application for being incomplete due to insufficient fee payment. The appellant was required to deposit Rs. 20,000 (Rs. 10,000 CGST and Rs. 10,000 HGST) as mandatory statutory fee for filing appeal against the Authority for Advance Ruling order. However, the appellant only paid Rs. 10,000 (Rs. 5,000 CGST and Rs. 5,000 HGST) as tax instead of the required fee under Section 49. The AAAR held that since the statutory precondition for fee payment was not fulfilled, the appeal regarding classification of licensing services under franchise agreement was not admitted and deserved rejection for non-compliance with GST law requirements. en-us Thu, 23 Nov 2023 00:00:00 +0530 Sat, 03 May 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753194 The AAAR Haryana rejected the appellant's advance ruling application for being incomplete due to insufficient fee payment. The appellant was required to deposit Rs. 20,000 (Rs. 10,000 CGST and Rs. 10,000 HGST) as mandatory statutory fee for filing appeal against the Authority for Advance Ruling order. However, the appellant only paid Rs. 10,000 (Rs. 5,000 CGST and Rs. 5,000 HGST) as tax instead of the required fee under Section 49. The AAAR held that since the statutory precondition for fee payment was not fulfilled, the appeal regarding classification of licensing services under franchise agreement was not admitted and deserved rejection for non-compliance with GST law requirements. Case-Laws GST Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753194