2018 (9) TMI 479 - AAR - GST

Withdrawal of Advance Ruling application - Classification of goods. 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without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn.

Summary

Issues involved: Application for advance ruling on product classification under the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017.

Analysis:
The application for advance ruling was filed by ICA Pidilite Private Limited seeking clarification on the classification of their products under the CCST Act and MGST Act. A preliminary hearing took place on 17.07.2018 where the applicant expressed the intention to make amendments to their application, which was subsequently allowed. The applicant submitted an amendment letter dated 23.07.2018, and the final hearing was scheduled for 21.08.2018. However, before the final hearing, the applicant requested to withdraw the application voluntarily and unconditionally. The Authority for Advance Ruling granted the applicant's request to withdraw the application without delving into the merits or detailed facts of the case.

In the order issued under section 98 of the CGST Act and MGST Act, the application in GST ARA form No. 01 of ICA Pidilite Private Limited, with reference ARA No. 42 dated 20.06.2018, was disposed of as withdrawn unconditionally. The decision to allow the withdrawal of the application was made without further analysis or discussion on the classification of the products in question. The authority's order signifies the acceptance of the applicant's voluntary decision to withdraw the advance ruling application, thereby concluding the proceedings without a ruling on the classification matter.