2021 (12) TMI 217

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..... ACT, 2017 M/s Metalex Steel Strips Private Limited, Plot No.158/159, KIADB Industrial Area, Jigani Link Road, Bommasandra, Bengaluru -561 206, having GSTIN 29AAFCM4924P1ZT have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the .....

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..... authority to permit them to withdraw the instant application filed for advance ruling, for the reason that, they have got the clarifications for the question from Circular No.126/45/2019-GST dated 22.11.2019, issued by CBIC. 5.  However, the issue on which the applicant has sought advance ruling is not in respect of any of the issues covered under Section 97(2) of the CGST/KGST Act 2017. Fu .....

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