For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

In the case at hand, when an opportunity of being heard was extended to the appellant, they sought withdrawal of appeal. Abiding the law set by the Apex court, considering that there is no explicit prohibition for withdrawal in the current legal provisions, the appeal is permitted to be withdrawn and no ruling is extended.

Withdrawal of advance ruling application- In the instant case, the subject appeal is filed against the advance ruling order.

They had sought Advance Ruling to clarify

whether Notification No. 39/2017-Central Tax (Rate) dated 18.10.2017 read with G.O.Ms.No.140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, would be applicable to the Appellants activity of manufacture and supply of Fortified Rice Kernels to the Tamil Nadu Civil Supplies Corporation pursuant to the Pilot Scheme on “Fortification of Rice & its Distribution under the Public Distribution System” project launched by the Central Government.

The AAR pronounced the following rulings:

(i) Notification 39/2017-CT(R) dated 18.10.2017 read with G.O.Ms.No.140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, is not applicable to manufacture and supply of Fortified Rice Kernels to rice mills designated by Tamil Nadu Civil Supplies Corporation pursuant to the Pilot Scheme on “Fortification of Rice & its Distribution under the Public Distribution System” project launched by the Central Government for the period upto 30.09.2021.

(ii) Notification 39/2017-CT(R) dated 18.10.2017 read with G.O.Ms.No.140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, as amended by Notification No. 11/2021-C.T.(Rate) dated 30.09.2021 is applicable to the supply of Fortified Rice Kernels (Pre-mix), by the appellant, for the Pilot Scheme on “Fortification of Rice & its Distribution under the Public Distribution System” project launched by the Central Government, from 01.10.2021 onwards, under Sl.No. (b) of Column (3) of the said Notification subject to fulfillment of the conditions stipulated under Column (4) of the said Notification.

The appellant has sought withdrawal of the appeal filed by them. In the case at hand, when an opportunity of being heard was extended to the appellant, they sought withdrawal of appeal.

Held that- Abiding the law set by the Apex court, considering that there is no explicit prohibition for withdrawal in the current legal provisions, the appeal is permitted to be withdrawn and no ruling is extended.

In the case at hand, when an opportunity of being heard was extended to the appellant, they sought withdrawal of appeal. Abiding the law set by the Apex court, considering that there is no explicit prohibition for withdrawal in the current legal provisions, the appeal is permitted to be withdrawn and no ruling is extended.

Withdrawal of advance ruling application- In the instant case, the subject appeal is filed against the advance ruling order.

They had sought Advance Ruling to clarify

The AAR pronounced the following rulings:

The appellant has sought withdrawal of the appeal filed by them. In the case at hand, when an opportunity of being heard was extended to the appellant, they sought withdrawal of appeal.