2019 (9) TMI 820 - AAR - GST

Permission for withdrawal of Advance Ruling application - Classification of goods - Fusible Interlining fabric - classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55? - 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 the case. Application dismissed as withdrawn.

Summary

Issues involved:
Classification of Fusible Interlining fabric under HSN 5903 or based on the blend of yarn in chapter 52-55.

Analysis:

Classification of Fusible Interlining fabric:
The case involved an application filed seeking an advance ruling on whether Fusible Interlining fabric should be classified under HSN 5903 or based on the blend of yarn in chapter 52-55. The applicant, M/s. Micro Interlinings Pvt. Ltd., requested the ruling under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017. A preliminary hearing was conducted, during which the applicant sought additional time for submissions. Subsequently, the applicant voluntarily requested to withdraw the application, which was granted without delving into the merits or detailed facts of the case.

Withdrawal of application:
The applicant, M/s. Micro Interlinings Pvt. Ltd., voluntarily requested to withdraw their application seeking an advance ruling on the classification of Fusible Interlining fabric. This request was made after a preliminary hearing and the grant of additional time for submissions. The Authority for Advance Ruling allowed the withdrawal of the application without further examination of the case's details or merits.

Disposal of application:
The order issued by the Authority for Advance Ruling stated that the application in GST ARA form No. 01 of M/s. Talreja Textile Industries Pvt. Ltd., referencing ARA No. 10 dated 30.04.2019, was disposed of as being withdrawn voluntarily and unconditionally. The disposal of the application was based on the applicant's request to withdraw the application without any conditions attached.

In conclusion, the judgment highlighted the voluntary withdrawal of the application seeking an advance ruling on the classification of Fusible Interlining fabric, without delving into the substantive classification issue. The decision to allow the withdrawal without further examination signifies the applicant's prerogative to retract the application at their discretion.