https://www.taxtmi.com/caselaws?id=436275 The SC rejected the advance ruling application due to procedural non-compliance. The application was filed by a CA on behalf of an unregistered business entity, lacking the mandatory GST registration and required fee. The ruling emphasized strict adherence to CGST Act provisions, specifically sections 98(2), 95(a), (c), and 103, which mandate proper representation and fee submission for advance ruling requests. en-us Fri, 31 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436275 The SC rejected the advance ruling application due to procedural non-compliance. The application was filed by a CA on behalf of an unregistered business entity, lacking the mandatory GST registration and required fee. The ruling emphasized strict adherence to CGST Act provisions, specifically sections 98(2), 95(a), (c), and 103, which mandate proper representation and fee submission for advance ruling requests. Case-Laws GST Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436275