https://www.taxtmi.com/caselaws?id=405239 An advance ruling application must strictly comply with the prescribed procedural requirements, including filing in FORM GST ARA-01 and payment of the full prescribed fee under the GST rules. Where the application is not filed in the proper form and the complete fee is not paid, it fails to satisfy the statutory conditions for maintainability. The application is therefore liable to rejection as non-maintainable, and the authority cannot examine the request on merits until those threshold requirements are met. en-us Wed, 30 Dec 2020 00:00:00 +0530 Mon, 24 Mar 2025 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405239 An advance ruling application must strictly comply with the prescribed procedural requirements, including filing in FORM GST ARA-01 and payment of the full prescribed fee under the GST rules. Where the application is not filed in the proper form and the complete fee is not paid, it fails to satisfy the statutory conditions for maintainability. The application is therefore liable to rejection as non-maintainable, and the authority cannot examine the request on merits until those threshold requirements are met. Case-Laws GST Wed, 30 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405239