Withdrawal of advance ruling application— In the instant case, the applicant has sought certain clarification by filing an application for Advance Ruling. The Case was posted for personal hearing on 16.02.2022.

However, the applicant have informed through Letter, there was change in facts and circumstances after filing the advance ruling application and also changed in the business modus of operandi. The company was now aware of the GST levy on its activities.

Held that— The application is withdrawn as infructuous.