Case Law Details
In re Murugan Metal Industries (GST AAR Tamilnadu)
In the matter of In re Murugan Metal Industries, the applicant, registered under GST in Tamil Nadu and engaged in providing offset printing services, filed an application for advance ruling under Section 97 of the CGST Act, 2017 and the corresponding provisions of the TNGST Act, 2017 through ARN AD3311250122301 dated 11.11.2025. The applicant also paid the prescribed application fee of Rs.5,000 each under Rule 104 of the CGST Rules, 2017 and TNGST Rules, 2017.
Subsequently, through a letter dated 17.03.2026, the applicant requested withdrawal of the advance ruling application, stating that it was planning a business transformation and had therefore decided to withdraw the application filed before the Authority for Advance Ruling.
Taking note of the request made by the applicant, the Tamil Nadu Authority for Advance Ruling disposed of the advance ruling application as withdrawn.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING TAMILNADU
M/s. Murugan Metal Industries, having principal place of business at No. 11, Sivaram Street, Park Town, Chennai – 600 061 (hereinafter called as the “Applicant”) are registered with GSTIN 33AAGFM4190D1ZK under the goods and services tax Act engaged in providing offset printing services. They have filed application for advance ruling through online portal under Section 97 of the CGST Act, 2017, and corresponding provisions under the Section 97 of TNGST Act, 2017 vide ARN: AD3311250122301, dated 11.11.2025. The Applicant has made a payment of application fees of Rs.5,000/- each under sub rule (1) of Rule 104 of CGST Rules, 2017 and TNGST Rules, 2017.
2) However, the applicant vide their letter dated 17.03.2026, have requested for withdrawal of their Advance Ruling Application, as they are planning a business transformation, they have decided to withdraw the AAR application filed.
3) In view of the above, we rule as under:
RULING
The ARA Application received from the applicant on 11.11.2025 is disposed as withdrawn as per the request of the
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