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    <title>2024 (10) TMI 1419 - APPELLATE AUTHORITY FOR ADVANCE RULING, HARYANA</title>
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    <description>The AAAR Haryana dismissed an appeal as not maintainable due to insufficient fee payment. The appellant was required to deposit Rs. 20,000 (Rs. 10,000 CGST + Rs. 10,000 HGST) as mandatory statutory fee under Section 100(3) of the GST Act for filing appeal against the Authority for Advance Ruling. However, the appellant paid only Rs. 10,000 (Rs. 5,000 CGST + Rs. 5,000 HGST) through challan dated 21.04.2023. The AAAR held the appeal incomplete and disposed it off for non-compliance with the statutory fee requirement.</description>
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    <pubDate>Tue, 16 Jul 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=760820</link>
      <description>The AAAR Haryana dismissed an appeal as not maintainable due to insufficient fee payment. The appellant was required to deposit Rs. 20,000 (Rs. 10,000 CGST + Rs. 10,000 HGST) as mandatory statutory fee under Section 100(3) of the GST Act for filing appeal against the Authority for Advance Ruling. However, the appellant paid only Rs. 10,000 (Rs. 5,000 CGST + Rs. 5,000 HGST) through challan dated 21.04.2023. The AAAR held the appeal incomplete and disposed it off for non-compliance with the statutory fee requirement.</description>
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