2019 (12) TMI 1456 - AAR - GST

Permission for withdrawal of Advance Ruling application - whether the frozen chicken with unregistered brand name supplied by them be classified under NIL rate of GST? - HELD THAT - Since the applicant himself have sought withdrawal of the instant application, the applicant is permitted to withdraw the application. The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

Summary

Issues Involved:
1. Classification of frozen chicken with unregistered brand name under NIL rate of GST.

Analysis:
The case involved an application filed by M/s. Sneha Farms Private Limited seeking an Advance Ruling on the classification of frozen chicken with an unregistered brand name under the NIL rate of GST. The application was made under Section 97(1) of the CGST Act and TGST Act, along with the relevant rules. However, during the personal hearing, the authorized representative requested the withdrawal of the application due to technical reasons. The Authority permitted the applicant to withdraw the application since it was requested by the applicant himself.

The Authority noted that while allowing the withdrawal of the application, they refrained from making any comments on the merits of the case. The withdrawal was granted without prejudice to any potential actions that could be taken against the applicant under the CGST Act, 2017/TGST Act, 2017, or any other applicable laws in India. Ultimately, the application for advance ruling was dismissed as withdrawn at the applicant's request.