Advance ruling application rejected for withdrawal and non-payment of fee under both GST enactments.

An advance ruling application was rejected because the applicant withdrew the request and the prescribed fee was not paid under both GST enactments. The record showed payment only under the Karnataka GST law, whereas the application had to be supported by the fee under both the State and Central GST laws. As the statutory conditions for entertaining the application were not satisfied, the Authority declined to proceed with the advance ruling request.

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Issues: Whether the application for advance ruling was liable to be rejected on account of withdrawal of the application and non-payment of the requisite fee under both the GST enactments.

Analysis: The applicant informed the Authority that the application for advance ruling was withdrawn. The record also showed that the prescribed fee had been paid only under the Karnataka GST enactment and not under the Central GST enactment, although the application was required to be supported by the fee under both enactments. On these facts, the statutory basis for entertaining the application was not satisfied.

Conclusion: The application for advance ruling was rejected.

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