2018 (9) TMI 447 - AAR - GST

Withdrawal of Advance Ruling application - Whether Electrically wired trolley controlled by wired remote control is a non-motorized conveyance? - Whether the applicant is required to issue E-way Bill in such a case? Held that - The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn.

Summary

Issues:
1. Whether an electrically wired trolley controlled by wired remote control is a non-motorized conveyance?
2. Whether the applicant is required to issue an E-way Bill in such a case?

Analysis:
1. The application was filed seeking an advance ruling on whether an electrically wired trolley controlled by a wired remote control qualifies as a non-motorized conveyance. The preliminary hearing highlighted the need for the application to adhere to the provisions of section 97 of the CGST Act. Despite a request for another opportunity, the applicant later sought to withdraw the application voluntarily and unconditionally. The authority granted the request without delving into the specifics or merits of the case.

2. The order issued under section 98 of the CGST Act and MGST Act on the withdrawal of the application confirmed the voluntary and unconditional withdrawal of the application filed by JAIDFEP METALLICS & ALLOYS PRIVATE LIMITED. The disposal of the application was based on the applicant's request, without further examination of the substantive issues raised in the initial application.

This judgment by the Authority for Advance Ruling in Maharashtra involved the withdrawal of an application seeking clarification on the classification of an electrically wired trolley and the obligation to issue an E-way Bill. The decision focused on the applicant's voluntary withdrawal without delving into the substantive questions raised in the application.