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    <title>2021 (12) TMI 218 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA</title>
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    <description>An advance ruling application on the taxability of tamarind seeds was rejected because the applicant sought withdrawal and had not paid the corresponding fee under the CGST Act, having paid only under the KGST Act. The Authority treated fee payment under both regimes as necessary for maintainability and held that, in the absence of the CGST fee and with withdrawal requested, the application could not be processed and was liable to rejection under the provision governing rejection of advance ruling applications.</description>
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      <description>An advance ruling application on the taxability of tamarind seeds was rejected because the applicant sought withdrawal and had not paid the corresponding fee under the CGST Act, having paid only under the KGST Act. The Authority treated fee payment under both regimes as necessary for maintainability and held that, in the absence of the CGST fee and with withdrawal requested, the application could not be processed and was liable to rejection under the provision governing rejection of advance ruling applications.</description>
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