Withdrawal of advance ruling application— In the instant case, the applicant is a Private Limited company registered under the provisions of CGST Act. 

The Applicant, a leading automobile manufacturer worldwide, sought advance ruling in respect of Classification of a motor vehicle manufactured by them which is in the nature of a pick-up truck cum passenger car. 

The applicant requested this authority to permit them to withdraw their application, quoting the commercial reason.

Held that—The application filed by the Applicant for advance ruling is disposed off as withdrawn.