2019 (3) TMI 147 - AAR - GST

Withdrawal of Advance ruling application - Held that - The Application in GST ARA form No. 01 of Maharashtra Rajya Sahakari Dudh Mahasangh Maryadit Mumbai vide reference ARA NO. 100 dated 14.12.2018 is disposed of as being withdrawn unconditionally.

Summary

Issues: Application for Advance Ruling Withdrawal

Analysis:
The Maharashtra Rajya Sahakari Dudh Mahasangh Maryadit Mumbai filed an application under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 before the Advance Ruling Authority. During the preliminary hearing, representatives from the applicant and the jurisdictional officer appeared. The applicant was given time to reframe their questions but later requested to withdraw the original application filed on 14.12.2018. The Authority allowed the applicant's request to withdraw the application voluntarily and unconditionally without delving into the merits or detailed facts of the case.

Conclusion:
The Authority, in its order under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017, disposed of the application filed by Maharashtra Rajya Sahakari Dudh Mahasangh Maryadit Mumbai as withdrawn unconditionally. The decision was based on the applicant's voluntary request for withdrawal without any examination of the substantive issues raised in the original application.