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Issues: Whether the advance ruling application was maintainable when it was not filed in the prescribed form and whether it was liable to rejection.
Analysis: The application for advance ruling was required to be made in FORM GST ARA-01 under the applicable provisions and accompanied by the prescribed fee. The fee requirement was satisfied, but the application itself was not filed in the prescribed format. Since the statutory scheme treats filing in the prescribed form as a mandatory requirement for invoking advance ruling jurisdiction, non-compliance rendered the application invalid and non-maintainable.
Conclusion: The application was not maintainable and was liable to rejection.
Ratio Decidendi: Compliance with the prescribed statutory form is a mandatory condition for a valid advance ruling application, and failure to file in that form justifies rejection for non-maintainability.
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