AAR allowed withdrawal of application on request of applicant

In re Chaitanya Rural Development Association (GST AAR Andhra Pradesh) We have gone through the submission made by the applicant regarding the applicability of the GST rate to the aforesaid transaction. But, before going into the merits of the case, we examine the plea made by the applicant before this authority in his letter dated: 09.04.2020 requesting for withdrawal of the Advance Ruling, in the context of their failure to conduct the training activities due to Covid-19 pandemic. They requested that no ruling is required in the matter as the applicant is no longer engaged in the activity of...