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TARSEM CHAND GARG CONTRACTOR
(Authority for Advance Ruling, Punjab)

Hon'ble Judges:

VARINDER KAUR
VIRAJ SHYAMKARN TIDKE
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

TARSEM CHAND GARG CONTRACTOR
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Punjab

Date Sep 20, 2022
Order No.

AAR/GST/PB/018

Citation

2022(9) TAXREPLY 6483
Original Order
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ORDER

1. M/s Tarsem Chand Garg Contractor, H. No. 130, Nangal Colony, Waterworks Road, Mansa. (GST Registration No. 03AANFT9337N1ZH) is engaged in the business of supplying manpower to Punjab Water 86 Sewerage Board for sewerage cleanliness. 2. Proceedings Under Section 98 of CGST/PGST Act: In this regard personal hearings were held on 11.02.2022 and 18.02.2022 before the Advance Ruling Authority, Punjab. Neither applicant appeared nor any written reply was submitted by him. Jurisdictional Authority had earlier submitted their written submissions vide letter no. 1868, dated 01.08.2019, which is placed on file. It was observed that Applicant had deposited only Rs. 5,000/- fee under SGST while filling Advance ruling application. In this regard, notices dated 28.02.2022, 31.03.2022 and 01.09.2022 were issued to the applicant to deposit the requisite fee of Rs. 5,000 for CGST as prescribed under the Act. But the applicant has not deposited the prescribed requisite fee Rs. 5000/-under ....

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