2020 (11) TMI 719 - AAR - GST

Permission for withdrawal of application - Attachment order - HELD THAT - In the reference 4th cited, hearing notice was given to M/s. Savitri Ashirvaad Buildtech Limited. In the reference 5th cited, M/s. Savitri Ashirvaad Buildtech Limited, have informed through mail, that the Venture is over and they don t need the ruling. Hence the dealer has withdrawn the advance Ruling Application. The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

Summary

Issues involved:
Withdrawal of advance ruling application

Analysis:
The Authority for Advance Rulings, Hyderabad, Telangana, considered the case of an application for advance ruling filed by M/s. Savitri Ashirvaad Buildtech Limited. The applicant had sought certain clarifications through the application. The Assistant Commissioner(ST) was requested to review the attachment and provide comments on the clarification sought by the dealer. Subsequently, a hearing notice was issued to M/s. Savitri Ashirvaad Buildtech Limited. However, the applicant informed through mail that the venture in question was completed, and they no longer required the ruling. Consequently, the applicant withdrew the advance ruling application. As a result, the application was deemed infructuous, and the Authority dismissed it as withdrawn at the applicant's request.