2019 (9) TMI 821 - 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 58 or 60? - 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 Application dismissed as withdrawn.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:
Classification of Fusible Interlining fabric under HSN 5903 or based on the blend of yarn in chapter 52-55.

Analysis:
The judgment pertains to an application filed by M/s. Micro Interlinings Pvt. Ltd. seeking an advance ruling on the classification of Fusible Interlining fabric. The applicant requested to withdraw their application voluntarily and unconditionally. The Authority granted the request without delving into the merits or detailed facts of the case.

The main issue in this judgment was the classification of Fusible Interlining fabric under the Harmonized System of Nomenclature (HSN) code 5903 or based on the blend of yarn in chapters 52-55. The applicant sought clarity on this classification through an advance ruling application. However, before a detailed analysis could be conducted, the applicant voluntarily requested to withdraw their application. The Authority accepted this request without further examination of the case.

The proceedings under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 were initiated based on the application filed by M/s. Micro Interlinings Pvt. Ltd. The preliminary hearing took place on 03.08.2019, during which the applicant requested additional time for submissions. Subsequently, the applicant, through a letter dated 16.08.2019, expressed their voluntary wish to withdraw the application. The Authority, in its order dated 22-08-2019, disposed of the application as withdrawn without assessing the substantive issue of classification raised by the applicant.

In conclusion, the judgment by the Authority for Advance Ruling, Maharashtra, in this case, revolves around the voluntary withdrawal of an application seeking an advance ruling on the classification of Fusible Interlining fabric. The decision to allow the withdrawal without delving into the merits of the case signifies the procedural aspect of the legal proceedings, emphasizing the applicant's right to withdraw their application unconditionally.