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2018 (9) TMI 445 - AAR - GSTWithdrawal of Advance Ruling application - ITC on motor vehicles commonly used for Cash-in-transit business - transport of currency notes; cash Replenishment Services business - transport of currency notes; Brink s Global Support Service business - transport of currency notes, precious metals like gold, silver etc. Held that - The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn.
Issues involved:
Withdrawal of advance ruling application under section 97 of the CGST Act and MGST Act. Analysis: The case involved an application filed by Brink's India Private Limited seeking an advance ruling on the eligibility to avail Input Tax Credit (ITC) on motor vehicles used for various business operations related to the transport of currency notes, precious metals, etc. The applicant requested to withdraw the application voluntarily and unconditionally before the preliminary hearing scheduled for 05.09.2018. The Authority for Advance Ruling allowed the withdrawal without delving into the merits or detailed facts of the case. The order dated 05.09.2018 disposed of the application as being unconditionally withdrawn, in accordance with section 98 of the CGST Act and MGST Act. This judgment highlights the procedural aspect of withdrawal of an advance ruling application under section 97 of the CGST Act and MGST Act. Despite the specific question raised by the applicant regarding the eligibility for ITC, the authority did not delve into the substantive issues due to the voluntary withdrawal of the application. The decision to permit withdrawal without examining the merits or detailed facts of the case underscores the authority's adherence to procedural fairness and the applicant's right to withdraw the application at their discretion. The order dated 05.09.2018 signifies the formal disposal of the application following the applicant's voluntary and unconditional request for withdrawal, in line with the provisions of the relevant GST Acts. In conclusion, the judgment by the Authority for Advance Ruling, Maharashtra, pertained to the withdrawal of an advance ruling application by Brink's India Private Limited under section 97 of the CGST Act and MGST Act. The application sought clarity on the eligibility for Input Tax Credit related to specific business operations involving the transport of currency notes and precious metals. The authority allowed the withdrawal without examining the substantive issues, emphasizing procedural compliance and the applicant's right to withdraw the application voluntarily and unconditionally. The order dated 05.09.2018 formalized the disposal of the application in accordance with the provisions of the GST Acts.
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