9911796707
TMI Blog2024 (3) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... without going into the merits or detailed facts of the case. The application filed by the Applicant seeking Advance Ruling is disposed as withdrawn as per the request of the Applicant. - SMT. D. JAYAPRIYA, AND SMT. T INDIRA, MEMBER 1. Any appeal against this Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai under Sub-section (1) of Section 100 of Central Goods and Service Tax Act / Tamil Nadu Goods and Service Tax Act 2017 ( the Act in short) within 30 days from the date on which the ruling sought to be appealed against is communicated. 2. In terms of Section 103(1) of the Act, this Advance ruling pronounced by the Authority under Chapter XVII of the Act sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred to as The Applicant), a GST Registrant, is under the Administrative control of State and is engaged in the manufacture of packaging paper. 2.1 The Applicant submitted a copy of Challan evidencing payment of application fees of Rs. 5,000/-each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. 2.2 The Applicant has submitted that they are a medium manufacturing company, producing packaging paper, that they are on the mode of expansion/ modernization for which they need to install/ modernize existing various machines, which requires essential civil structures such as column, beam, wall meant for fixing pipeline, bed for motors etc. which are meant for running of machineries efficiently/effectively. They added t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ITC has be resolved by reversing the ITC as advised by their Auditor. DISCUSSION AND FINDINGS: 6. After due consideration, we take on record, the letter dated 09.11.2023 of the Applicant, wherein they have stated that they have decided to withdraw the application ARA No. 47/2022 dated 26.08.2022 which was filed by them, as they have reversed the input tax credit. As the Applicant has stated their desire to withdraw of their Advance Ruling Application, their request is considered and the application is allowed to be treated as withdrawn without going into the merits or detailed facts of the case. In view of the above, we rule as under: RULING The ARA Application Sl.No.47/2022/ARA dated 26.08.2022 filed by the Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
