https://www.taxtmi.com/caselaws?id=293480 Compliance with the prescribed statutory form and fee is mandatory for maintaining an appeal before the appellate advance ruling authority. An appeal had to be filed in Form GST ARA-02 with the prescribed fee under the relevant GST rules and the payment provision, and the appellant failed to satisfy these requirements despite being asked to do so. Because the jurisdictional filing conditions were not met, the appeal was not maintainable, was rejected, and the merits of the dispute were not examined. en-us Fri, 12 Apr 2019 00:00:00 +0530 Fri, 07 Mar 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293480 Compliance with the prescribed statutory form and fee is mandatory for maintaining an appeal before the appellate advance ruling authority. An appeal had to be filed in Form GST ARA-02 with the prescribed fee under the relevant GST rules and the payment provision, and the appellant failed to satisfy these requirements despite being asked to do so. Because the jurisdictional filing conditions were not met, the appeal was not maintainable, was rejected, and the merits of the dispute were not examined. Case-Laws GST Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293480