https://www.taxtmi.com/caselaws?id=405247 An advance ruling application must be filed in the prescribed form with the fee payable under the CGST and GGST heads as required by the CGST Act and Rules and the corresponding Gujarat GST provisions. Payment of the aggregate fee under the IGST head instead of the proper CGST and GGST heads does not satisfy the statutory fee condition. Because the prescribed fee requirement was not complied with, the defect affected maintainability and the application could not be examined on merits; it was therefore liable to rejection under the statutory provisions governing admission of advance ruling applications. en-us Wed, 30 Dec 2020 00:00:00 +0530 Mon, 24 Mar 2025 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405247 An advance ruling application must be filed in the prescribed form with the fee payable under the CGST and GGST heads as required by the CGST Act and Rules and the corresponding Gujarat GST provisions. Payment of the aggregate fee under the IGST head instead of the proper CGST and GGST heads does not satisfy the statutory fee condition. Because the prescribed fee requirement was not complied with, the defect affected maintainability and the application could not be examined on merits; it was therefore liable to rejection under the statutory provisions governing admission of advance ruling applications. Case-Laws GST Wed, 30 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405247