https://www.taxtmi.com/caselaws?id=394161 Compliance with the prescribed GST advance ruling procedure was mandatory, and an application filed in an incomplete form and not in FORM GST ARA-01 could not be entertained. The prescribed fee remained compulsory under the governing provisions and relevant circular, and the manual filing arrangement did not waive that statutory requirement. Email communication could not override the Act, the Rules, or the prescribed procedure. As the applicant had not complied with the mandatory form and fee requirements despite being informed and heard, the authority declined to proceed with the request and indicated that a fresh application could be filed in accordance with law. en-us Tue, 21 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394161 Compliance with the prescribed GST advance ruling procedure was mandatory, and an application filed in an incomplete form and not in FORM GST ARA-01 could not be entertained. The prescribed fee remained compulsory under the governing provisions and relevant circular, and the manual filing arrangement did not waive that statutory requirement. Email communication could not override the Act, the Rules, or the prescribed procedure. As the applicant had not complied with the mandatory form and fee requirements despite being informed and heard, the authority declined to proceed with the request and indicated that a fresh application could be filed in accordance with law. Case-Laws GST Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394161