https://www.taxtmi.com/caselaws?id=293556 The application for Advance Ruling under GST by M/s. Awas Bandhu was rejected due to non-compliance with fee payment requirements. Despite being given the opportunity to rectify the deficiency, the applicant failed to pay the required fees to both SGST and CGST as mandated by Section 97(1) read with Rule 104 of the CGST/SGST Act. The decision underscores the significance of adhering to the prescribed payment structure for SGST and CGST, emphasizing that failure to do so can lead to rejection of the application. The ruling serves as a reminder for applicants to ensure full compliance with statutory provisions to avoid such outcomes. en-us Tue, 07 May 2019 00:00:00 +0530 Sat, 08 Mar 2025 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293556 The application for Advance Ruling under GST by M/s. Awas Bandhu was rejected due to non-compliance with fee payment requirements. Despite being given the opportunity to rectify the deficiency, the applicant failed to pay the required fees to both SGST and CGST as mandated by Section 97(1) read with Rule 104 of the CGST/SGST Act. The decision underscores the significance of adhering to the prescribed payment structure for SGST and CGST, emphasizing that failure to do so can lead to rejection of the application. The ruling serves as a reminder for applicants to ensure full compliance with statutory provisions to avoid such outcomes. Case-Laws GST Tue, 07 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293556