2019 (6) TMI 720 - AAR - GST

Permission for withdrawal of Advance Ruling application - Classification of goods - Choona (Lime) generally used for Pan (Betel) - whether falls under CH. 2522.20 or other wise? - 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 by this authority.

Summary

Issues:
1. Application for advance ruling regarding the classification of Choona (Lime) under CH. 2522.20 or otherwise.

Analysis:
The judgment pertains to an application for advance ruling filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017. The applicant, trading under the name Amoodi Plast, sought clarification on whether Choona (Lime) used for Pan (Betel) falls under CH. 2522.20 or not. The preliminary hearing took place on 26.03.2019, and the final hearing was scheduled for 03.05.2019. However, the applicant requested an adjournment through a letter, and subsequently, on 28.05.2019, submitted a letter seeking withdrawal of the application filed on 05.03.2019.

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, referenced as NO.GST-ARA-129/2018-19/B-62 and dated 01-06-2019, officially disposed of the application filed by Shaikh Ayub Shaikh Ali, operating under the trade name Amoodi Plast, as withdrawn unconditionally.