https://www.taxtmi.com/caselaws?id=405245 An advance ruling application had to be filed in FORM GST ARA-01 with the prescribed fee under both the CGST Act and the Gujarat GST Act. On a combined reading of the provisions, the fee was the aggregate of the amounts payable under the Central and State enactments. Because the applicant paid only part of the required fee and did not deposit the full prescribed amount, the application was invalid and liable to rejection at the threshold. The application was therefore held not maintainable and rejected. en-us Wed, 30 Dec 2020 00:00:00 +0530 Mon, 24 Mar 2025 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405245 An advance ruling application had to be filed in FORM GST ARA-01 with the prescribed fee under both the CGST Act and the Gujarat GST Act. On a combined reading of the provisions, the fee was the aggregate of the amounts payable under the Central and State enactments. Because the applicant paid only part of the required fee and did not deposit the full prescribed amount, the application was invalid and liable to rejection at the threshold. The application was therefore held not maintainable and rejected. Case-Laws GST Wed, 30 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405245