AAR not maintainable if not accompanied by requisite fee of Rs 10,000

In re Himachal Pradesh Horticulture (GST AAR Himachal Pradesh)

Section 97(1) of CGST Act, 2017 provides that an applicant desirous of obtaining an advance ruling may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. Similar provision is provided under section 97(1) of the HPGST Act, 2017. The prescribed fee as per provisions of Rule 104 of CGST Rules, 2017 is Rs 5000/- under CGST head. Rule 104 of HPGST Rules, 2017 also provides for a fee of

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