TaxTMI 
TaxTMI 
2026 (9) TMI 1814
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....pplicant has furnished the address #26-2-17-86B/22, Amrutha House, Mukrampady, Puttur, Dakshina Kannada, Karnataka - 574210 as the registered address in the application. 2.1 The Applicant submits that he is the owner of the land proposed to be developed and has entrusted the work of carrying out development activities, such as installation of electricity poles, provision of water supply connections, and formation of roads, to a registered contractor. The Applicant further submits that GST at the applicable rate of 18% is paid on the consideration charged by the contractor for the said works contract services. 2.2 Upon completion of the aforesaid development activities, the Applicant proposes to subdivide the land into four to five res....
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....d with enough opportunities to rectify the defects in the application and to remit the prescribed balance application fee in terms of Section 97(1) of the CGST/KGST Act, 2017 read with Rule 104 of the CGST/KGST Rules, 2017, an application for Advance Ruling is required to be accompanied by a fee of Rs.5,000/- each under the CGST Act and the KGST Act, vide this office letters dated 06.03.2026, 25.05.2026, 08.06.2026 and 17.06.2026. However, no reply or clarification has been received from the Applicant till date, nor has the requisite balance fee been remitted. 6.2 The details of the opportunities provided to the Applicant for compliance are as follows: SL. No. Letter F. No. & date Tracking ID Tracking ID status Communicati....
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....n terms of Section 97(1) of the CGST/KGST Act, 2017 read with Rule 104 of the CGST/KGST Rules, 2017, an application for Advance Ruling is required to be accompanied by the prescribed fee of Rs.5,000/- each under the CGST Act and the KGST Act. 9. Further, it is observed that the Applicant had not remitted the prescribed application fee in full at the time of filing the application. Accordingly, this Authority, through communications issued from time to time, called upon the Applicant to rectify the defect by remitting the requisite balance fee. The Applicant was also afforded sufficient opportunities of personal hearing vide this office letters, as referred to in paragraph 6.1 supra. Fority For However, the Applicant neither appeared befo....