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M/S. SAI STEEL CO. & CONSULTANTS
(Authority for Advance Ruling, Himachal Pradesh)

Hon'ble Judges:

RAKESH SHARMA
ABHAY GUPTA
Pet. Counsel
Rommel Patial
Res. Counsel
Na

Petitioner / Applicant

M/S. SAI STEEL CO. & CONSULTANTS

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Himachal Pradesh

Date Dec 18, 2020
Order No.

HP-AAR-11/2020-32819-23

Citation

2020(12) TAXREPLY 3663

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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 Sai Steel Co & Consultants, Hamirpur, H.P regarding applicability of GST on “Mukhyamantri Khet Sanrakshan Yojna”. 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 21st October, 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 on 15th December, 2020, Sh Rommel Patial (Manager), representative for the applicant requested a day's time to setoff the requisite fees for advance ruling against the application on GST common portal but he could not setoff the requisite fees in the given time frame. 4. Section 97 (1) of CGS....

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