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2020 (2) TMI 534 - AAR - GSTPermission for withdrawal of Advance Ruling application - refund of credit accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies - N/N. 5/2017 - Central Tax (Rate) dated 28.06.2017 - HELD THAT - The Application in GST ARA Form No. 01 of M/s. DTL Ancillaries Ltd., vide reference no. ARA No. 49 dated 04.10.2019 is disposed of, as being withdrawn voluntarily and unconditionally.
Issues Involved:
Application for advance ruling regarding the applicability of a notification barring refund on parts supplied to railway supplies under Section 54(3)(ii) of the CGST Act and MGST Act. Analysis: The case involved an application filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 by M/s. DTL ANCILLARIES LIMITED seeking an advance ruling on the applicability of notification No. 5/2017 - Central Tax (Rate) dated 28.06.2017. The applicant inquired whether the said notification, which bars the refund, is applicable to the parts supplied by them to railway supplies. The preliminary hearing was scheduled for 02.01.2020, but before any detailed examination of the case, the applicant submitted a letter on 01.01.2020 requesting the voluntary withdrawal of their application. The Authority for Advance Ruling allowed the applicant's request to withdraw the application voluntarily and unconditionally without delving into the merits or detailed facts of the case. The order, issued 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of the Application in GST ARA Form No. 01 of M/s. DTL Ancillaries Ltd., referencing ARA No. 49 dated 04.10.2019 as withdrawn voluntarily and unconditionally on 17-01-2020. In conclusion, the judgment did not delve into the substantive issue of the applicability of the notification barring refund on parts supplied to railway supplies under Section 54(3)(ii) of the CGST Act and MGST Act due to the voluntary withdrawal of the application by the applicant before the detailed examination of the case could take place.
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