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HIMACHAL PRADESH TOURISM DEVELOPMENT CORPORATION LTD
(Authority for Advance Ruling, Himachal Pradesh)

Hon'ble Judges:

RAKESH SHARMA
ABHAY GUPTA
Pet. Counsel
S. K Sharma
Res. Counsel
Na

Petitioner / Applicant

HIMACHAL PRADESH TOURISM DEVELOPMENT CORPORATION LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Himachal Pradesh

Date Dec 15, 2020
Order No.

HP-AAR-09/2020-32814-18

Citation

2020(12) TAXREPLY 3662
Original Order
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ORDER

1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s Himachal Pradesh Tourism Development Corporation Ltd, Shimla. 2. On scrutiny of the application, it was observed that the requisite fee has not been deposited by the applicant. The direction to this effect was issued on dated 25th July, 2020 and 7th Sep, 2020. It was further decided that the date of submission of application for Advance Ruling will be counted from the day on which full amount of applicable fee has been deposited. 3. In the personal hearing proceedings scheduled today, Sh. S.K. Sharma (Accounts Officer), representative for the applicant submitted that the applicant was unable to setoff the requisite fees for advance ruling against the application on GST common portal. 4. Section 97(1) of CGST Act, 2017 provides that an applicant desirous of obtaining an advance ruling may make an application in s....

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