https://www.taxtmi.com/caselaws?id=405246 Filing an advance ruling application in the prescribed statutory form is a mandatory for invoking jurisdiction under the advance ruling scheme. Although the prescribed fee had been paid, the application was not made in FORM GST ARA-01, so it did not satisfy the statutory filing requirement. The application was therefore invalid, non-maintainable, and liable to rejection. en-us Wed, 30 Dec 2020 00:00:00 +0530 Mon, 24 Mar 2025 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405246 Filing an advance ruling application in the prescribed statutory form is a mandatory for invoking jurisdiction under the advance ruling scheme. Although the prescribed fee had been paid, the application was not made in FORM GST ARA-01, so it did not satisfy the statutory filing requirement. The application was therefore invalid, non-maintainable, and liable to rejection. Case-Laws GST Wed, 30 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405246