AAAR dismisses Appeal as Appellant requested for withdrawal of application

In re Jaya Lakshmi Tobacco Company (GST AAAR Andhra Pradesh)

Appellant requested for withdrawal of application in the context of cancellation of registration. Appeal dismissed.

M/s. Jayalakshrni Tobacco Company in their letter dated 13-02-2019 stated that they had applied for cancellation of registration and they no longer required any ruling and requested to consider their application for Advance Ruling as withdrawn.

In light of the plea that the applicant himself applied for cancellation of his registration under GST, and the jurisdictional authority confirmed the cancelation in Form REG. 19 dt 27/2/2019 with effect from 31.01.2019, and as the ruling is binding only on the applicant and the jurisdiction authority, the Appellate Authority for Advance Ruling, disposed the appeal as dismissed.

FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH

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