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2021 (12) TMI 31

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..... applicant for the withdrawal of the contention/application for advance ruling the Authority hereby agrees to the withdrawal of the application for the advance ruling without going into the merit of the case and passing any ruling on the argument given by the applicant for which advance ruling was sought for. Application dismissed. - Case No. 08/2021 Order No. 12/2021 - - - Dated:- 1-9-2021 - .....

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..... fic mention of the dissimilar provision is made. a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further. henceforth. for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MPGST Act would he mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE - 3.1. Shri Ashok Gupta. proprietor of M .....

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..... Ruling 5.1. In light of the fact that no application was filed in prescribed form. no proof of the payment of fee was given and also on request of the applicant for the withdrawal of the contention/application for advance ruling the Authority hereby agrees to the withdrawal of the application for the advance ruling without going into the merit of the case and passing any ruling on the argument .....

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