https://www.taxtmi.com/caselaws?id=402540 An advance ruling application must comply with the statutory requirements under the CGST Act and the corresponding State GST Act, including filing in the prescribed form, manner and fee. Where the ruling sought covers both CGST and SGST, the rules require payment of the prescribed fee under each head. The application here was not accompanied by the full mandatory fee, so it failed to satisfy the threshold condition for consideration. As a result, the application was held not maintainable and rejected at the admission stage. The stated principle is that compliance with the fee requirement is mandatory for admission of an advance ruling application. en-us Fri, 18 Dec 2020 00:00:00 +0530 Sat, 22 Mar 2025 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402540 An advance ruling application must comply with the statutory requirements under the CGST Act and the corresponding State GST Act, including filing in the prescribed form, manner and fee. Where the ruling sought covers both CGST and SGST, the rules require payment of the prescribed fee under each head. The application here was not accompanied by the full mandatory fee, so it failed to satisfy the threshold condition for consideration. As a result, the application was held not maintainable and rejected at the admission stage. The stated principle is that compliance with the fee requirement is mandatory for admission of an advance ruling application. Case-Laws GST Fri, 18 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402540