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TMI Blog2019 (8) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 - - - Dated:- 8-7-2019 - J.P. MEENA AND HEMANT JAIN MEMBER Present for the applicant: Shri Manoj Mohanty and Shri Harish Kumar Dixit (Authorised Representatives) Note : Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it falls under the ambit of the Section 97(2) (d) given as under : d. Admissibility of input tax credit of tax paid or deemed to have been paid; Further, the applicant being a registered person (GSTIN is 08AABC16282N2Z1 as per the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29 NCRB, Statue Circle, Jaipur. Shri Manoj Mohanty and Shri Harish Kumar Dixit (Authorised Representatives) of applicant appeared for PH. During the PH, they submitted that they have more clarification regarding issues they raised in the application and therefore requested to withdraw their advance ruling application. 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Manoj Mohanty and Shri Harish Kumar Dixit (Authorised Representatives) of applicant appeared for PH. During the PH, they requested to withdraw their advance ruling application and submitted an application dated 04.07.2019 in this regard. 6. In view of the foregoing, we rule as follows:- RULING Since the applicant has withdrawn the application, therefore n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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