2019 (1) TMI 361 - AAR - GST

Permission to withdraw Advance Ruling application - determination of Tax liability - Held that - Since the applicant himself have sought withdrawal of the instant application, we allow the applicant the same (withdrawal of the instant application) - The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

Summary

Issues Involved:
Application filed without prescribed form and fee payment; Show cause notice issued for discrepancies; Applicant seeks revocation of advance ruling application; Authority allows withdrawal of application; No comments on merits of the case; Dismissal of the application.

Analysis:
The application in question was filed by M/s. Vaau Energy Solutions Pvt. Limited under the Central Goods & Services Tax Act, 2017 and the Madhya Pradesh Goods & Services Tax Act, 2017. However, it was noted that the application was not submitted in the prescribed form/format and lacked proof of the required fee payment, leading to the issuance of a show cause notice by the Registrar, Authority for Advance Ruling, Madhya Pradesh.

In response to the show cause notice, the counsel of the applicant sought the revocation of the application for advance ruling. The applicant expressed the desire to withdraw the application due to changes in the work scope. The Authority, acknowledging the applicant's request for withdrawal, allowed the withdrawal of the application. It is important to highlight that while permitting the withdrawal, the Authority explicitly stated that it refrains from making any comments on the merits of the case.

Despite allowing the withdrawal of the application, the Authority made it clear that this decision does not prejudice any potential actions that may be taken against the applicant under the relevant tax laws or any other applicable legislation. Ultimately, the ruling issued by the Authority stated that the application for advance ruling filed by the applicant is dismissed as withdrawn at the applicant's request.

This comprehensive analysis of the judgment showcases the procedural aspects of the case, the applicant's request for withdrawal, the Authority's decision to allow withdrawal without commenting on the case's merits, and the final dismissal of the application. The ruling emphasizes the importance of adhering to the prescribed procedures and regulations when seeking advance rulings under the GST Acts.