2018 (11) TMI 405 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – TMI – Request for withdrawal of their advance ruling application – levy of GST – considerations collected by the road transport department in account of issuing fancy number on reservation – Held that:- Since the applicant withdrew the application before personal hearing, the same is dismissed. – AAR/AP/06(GST)/2018 In Application AAR/19/(GST)/2018 Dated:- 9-10-2018 – SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER Present for the Applicant: Sri. P. Ganesh Chandra Babu Present for the Jurisdictional Officer: No Remarks Received Note: Under Section 100 of the APGST Act 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted und
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e of tax? This authority, did not called for any remarks from jurisdictional officer as per the section 98(1) of CGST Act,2017, as the applicant is an un-registered one, and conducted a personal hearing on 14th September 2018. The applicant made a request through letter dated 14.09.2018 for withdrawal of their advance ruling application, at the time of personal hearing. Keeping in view of the request made by the applicant, the authority passed the following order: ORDER Since the applicant withdrew the application before personal hearing, the same is dismissed. Accordingly, the application stands disposed off . – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.co
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