2018 (11) TMI 405 - AAR - GST

Request for withdrawal of their advance ruling application - levy of GST - considerations collected by the road transport department in account of issuing fancy number on reservation - Held that - Since the applicant withdrew the application before personal hearing, the same is dismissed.

Summary

Issues:
1. Whether considerations collected by the road transport department for issuing fancy numbers are taxable under GST and, if so, at what rate?

The case involved an application filed by an unregistered person seeking an advance ruling on the taxability of considerations collected by the road transport department for issuing fancy numbers. The applicant paid the prescribed fee and the authority conducted a personal hearing after not seeking remarks from the jurisdictional officer due to the applicant's unregistered status. The applicant later requested to withdraw the application during the personal hearing. In response, the authority issued an order stating that since the applicant withdrew the application before the personal hearing, the application was dismissed, and the matter was considered "disposed of."

This judgment highlights the procedural aspects of seeking an advance ruling under GST laws, emphasizing the authority's discretion when an applicant decides to withdraw their application. The authority's decision to dismiss the application upon the applicant's withdrawal before the personal hearing showcases the importance of timely and informed decisions in such proceedings.