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The Application for advance rulingis rejected as being not maintainable.

Shanti Prime Publication Pvt. Ltd.

Advance Ruling — The issue put before this authority is in respect of liability of the applicant for obtaining registration u/s 22 of the GST Act.

Held that— In the instant case we find that the applicant has only deposited an amount of Rs.5000/- towards fees and not the full amount of Rs.10000/-. The opportunity so far granted to the applicant in our opinion constitute sufficient opportunity to cure the defect which applicant has failed to avail. As such application is incomplete and is liable for rejection.—Umadevi Kamalkumar Patni, In Re… [2019] 10 TAXLOK.COM 070 (AAR-Maharashtra)