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2021 (3) TMI 199 - AAR - GSTPermission for withdrawal of application - All the Joint Commissioner(CT), All Deputy Commissioners(CT), All the Assistant Commissioners(CT), All the Senior Officers in the O/o Commissioner of Commercial Taxes, all the Appellate Joint Commissioners(CT) in the State of Telangana, were requested to go through the attachment and inform the above pendency of the issue and also requested to offer his/her comments on the clarification sought by applicant. HELD THAT - In the reference 3rd cited, M/s. Compass Group (India) Support Services Private Limited, have filed letter, that is The Government of India has issued the Notification No. 13/2018- Central Tax (Rate) Dated 26-07-2018, that is substituted in entry No. 7(i) Notification No, 11/2017-Central Tax (Rated) Dated.28-06-2018 - Hence, basis the explanation inserted by way of the aforesaid notification, the dealer have withdraw in advance Ruling Application. The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.
Issues:
Clarification sought by M/s. Compass Group(India) Support Services Private Limited through an application for Advance Ruling. Analysis: The case involved M/s. Compass Group(India) Support Services Private Limited seeking clarification through an application for Advance Ruling. The company filed an application seeking certain clarifications, prompting a request to various tax authorities to review the matter and provide their comments on the issue. However, the company later submitted a letter referring to Notification No. 13/2018-Central Tax (Rate) dated 26-07-2018, which substituted entry No. 7(i) of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2018. Following this notification, the company decided to withdraw their Advance Ruling Application based on the explanation provided. Consequently, the application was deemed infructuous. The Authority for Advance Ruling, Telangana, dismissed the application for advance ruling filed by M/s. Compass Group(India) Support Services Private Limited as it was withdrawn by the applicant. The decision was made based on the withdrawal of the application by the company, rendering the application inconsequential and leading to its dismissal.
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