2019 (5) TMI 1851

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....j, Lucknow, U.P.-226001 (hereinafter called the applicant) is a registered assessee under GST having GSTN : 09AAAAA6345D1Z2. 2. The applicant provides services to help U.P. Housing Ministry to implement policies and provide housing for all income groups. 3. The applicant has submitted application for Advance Ruling dated 29-3-2019 enclosing duly filled Form ARA-01 (the application ....

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....to SGST and CGST. 7. As Section 97(1) r/w Rule 104 of the CGST/SGST Act, the applicant is liable to pay fee of Rs. 5,000/- under each Act to be deposited in manner provided u/s. 49 of CGST Act. Failing such compliance, an application is incomplete and thus liable to be rejected. In the present case, the applicant deposited Rs. 10,000/- only in the name of SGST and did not deposit the requi....