https://www.taxtmi.com/caselaws?id=799788 Full payment of the prescribed fee is required to maintain an advance-ruling application under the CGST and KGST framework. The requirement arises under section 97(1), read with rule 104 of the corresponding rules. Where an applicant neither remits the balance fee nor responds to communications and hearing opportunities to rectify the deficiency, the application cannot be entertained and is not maintainable. en-us Tue, 08 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799788 Full payment of the prescribed fee is required to maintain an advance-ruling application under the CGST and KGST framework. The requirement arises under section 97(1), read with rule 104 of the corresponding rules. Where an applicant neither remits the balance fee nor responds to communications and hearing opportunities to rectify the deficiency, the application cannot be entertained and is not maintainable. Case-Laws GST Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799788