https://www.taxtmi.com/caselaws?id=405250 An advance ruling application must be filed in the prescribed FORM GST ARA-01 and accompanied by the full prescribed fee under the GST framework. Where those statutory preconditions are not met, the authority cannot entertain the application or examine the merits of the request. On the facts stated, the application was not in the prescribed form and the aggregate fee under the central and State GST regimes had not been paid, so it was held not maintainable and liable to rejection. en-us Wed, 30 Dec 2020 00:00:00 +0530 Mon, 24 Mar 2025 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405250 An advance ruling application must be filed in the prescribed FORM GST ARA-01 and accompanied by the full prescribed fee under the GST framework. Where those statutory preconditions are not met, the authority cannot entertain the application or examine the merits of the request. On the facts stated, the application was not in the prescribed form and the aggregate fee under the central and State GST regimes had not been paid, so it was held not maintainable and liable to rejection. Case-Laws GST Wed, 30 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405250