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TMI Blog2018 (9) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 98 of the Central Goods and Services Tax Act 2017 and Madhya Pradesh Goods and Services Tax Act,2017) 1. BRIEF FACTS OF THE CASE: 1.1. M/s. KPH Dream Cricket P.Ltd. (hereinafter referred to as 'the Applicant'), having its registered office at S-15/16, Central Mall, Industrial Area Phase-I, Chandigarh-160002, is a franchisee of the Board of Control for Cricket in India (BCCI) for the purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have been posed before the Authority, with reference to the activity undertaken by the Applicant: 2.1. Whether free tickets given as "Complimentary tickets" falls within the definition of supply under the CGST Act 2017 and thus whether the Applicant is required to pay GST on such free tickets?; 2.2. Whether the Applicant is eligible to claim Input Tax Credit (for short ITC) in respect of comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-judicial to the interest of the applicant may be taken without affording an opportunity of personal hearing in the matter.' 4. DISCUSSIONS AND FINDINGS: 4.1. We have carefully considered the submissions made by the applicant in the application. We have also taken a note of the letter dtd.29.06.2018 of the applicant, where under they have sought withdrawal of their instant application. 4.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant application, we refrain ourselves from commenting upon the merits of the case. Accordingly, this withdrawal at the behest of the party shall be without prejudice to any action that may be taken against the applicant under the CGST Act 2017/1GST Act 2017/MPGST Act 2017 or any other law for the time being in force in India and Madhya Pradesh. RULING 5. The Application for Advance Ruli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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