2019 (2) TMI 914 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Request for withdrawal of Advance Ruling application – CENVAT Credit availed through TRAN-1 – reverse charge mechanism – validity of restriction imposed on admissibility of ITC by a Circular, which is contrary to the legal provisions – Held that:- The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed. – GST-ARA-95/2018-19/B-15 Dated:- 23-1-2019 – SHRI B. TIMOTHY, AND SHRI B.V. BORHADE, MEMBER PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act,
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that question pertaining to refund claim is not covered by section 97 of GST Act, 2017 and was directed to reframe the question within next 8 days or else the application would stand rejected. But the applicant has filed a letter dated 11.01.2018 received on 15.01.2018 by email in this office with request to allow withdrawal of the application filed on 28.11.2018. Observation- The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed. ORDER (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA-95/2018-19/B-15 Mumbai, dt. 23/01/2019 The Application in GST ARA form No. 01 of M/s. ENVITECH CHEMICAL SPECIALITIES PRIVATE
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