Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 162] [Entire Act] State of Rajasthan - Subsection Section 162(5) in Rajasthan Goods and Services Tax Rules, 2017 (5)The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.