https://www.taxtmi.com/caselaws?id=401475 An advance ruling application under the CGST Act and the Himachal Pradesh GST Act must be accompanied by the prescribed fee under both heads. Where the full requisite fee was not paid, the statutory filing requirement for maintainability was not satisfied, and the application was liable to be rejected at the threshold. Non-payment of the complete fee therefore prevented the application from being entertained. en-us Mon, 21 Sep 2020 00:00:00 +0530 Fri, 21 Mar 2025 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401475 An advance ruling application under the CGST Act and the Himachal Pradesh GST Act must be accompanied by the prescribed fee under both heads. Where the full requisite fee was not paid, the statutory filing requirement for maintainability was not satisfied, and the application was liable to be rejected at the threshold. Non-payment of the complete fee therefore prevented the application from being entertained. Case-Laws GST Mon, 21 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401475