https://www.taxtmi.com/caselaws?id=402539 An advance ruling application under the GST enactments must be filed with the prescribed fee under each applicable tax head, and the rules required Rs. 5,000 under the Central GST head and Rs. 5,000 under the Himachal Pradesh GST head. Because the application was not accompanied by the required aggregate fee, the Authority treated it as not maintainable and rejected it for non-compliance. The advance ruling provisions therefore permit rejection where the prescribed fee is not paid in full, after hearing the applicant. en-us Tue, 15 Dec 2020 00:00:00 +0530 Sat, 22 Mar 2025 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402539 An advance ruling application under the GST enactments must be filed with the prescribed fee under each applicable tax head, and the rules required Rs. 5,000 under the Central GST head and Rs. 5,000 under the Himachal Pradesh GST head. Because the application was not accompanied by the required aggregate fee, the Authority treated it as not maintainable and rejected it for non-compliance. The advance ruling provisions therefore permit rejection where the prescribed fee is not paid in full, after hearing the applicant. Case-Laws GST Tue, 15 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402539