GST Advance Ruling Application Rejected Due to Partial Fee Payment

In re Nasa Brain & Spine Centre (GST AAR Punjab) 1. Background: The Advance Ruling Authority in Punjab rejected the application submitted by Nidhi Sharma (Zed Enterprises) due to incomplete fee payment. The applicant had only deposited Rs. 5,000 under SGST while filing the Advance Ruling Application, falling short of the prescribed fee requirement under the CGST Act. 2. Proceedings: The applicant, Nidhi Sharma (Zed Enterprises), submitted an application seeking advance ruling but failed to fulfill the complete fee payment of Rs. 10,000 (Rs. 5,000 each for CGST and SGST). Notices were iss...