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Case Law Details

Case Name : In re ADS Agro Industries Private Limited (GST AAAR Rajasthan)
Appeal Number : Order No. RAJ/AAAR/ 09/2023-24
Date of Judgement/Order : 08/02/2024
Related Assessment Year :

In re ADS Agro Industries Private Limited (GST AAAR Rajasthan)

The Appellant have withdrawn their appeal application as the GST Council had issued clarification and notification in respect of the question on which Advance Ruling was sought. In light of the withdrawal of the Appeal by the Appellant, the AAAR dismissed the appeal as withdrawn.

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FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, RAJASTHAN

(Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017)

The present appeal has been filed under Section 100 of the Central Goods & Service Tax Act, 2017 (hereinafter also referred to as ‘the CGST Act’) read with Section 100 of the Rajasthan Goods & Services Tax Act, 2017(hereinafter also referred to as ‘the RGST Act’) by the Appellant on the portal on 13.12.2021 against AAR, Rajasthan Ruling Order No. RAJ/AAR/2021-22/27 dated 25.10.2021. According to the Appellant, the AAR Order was communicated to them through GST portal on 12.11.2021 and was seen by them on 15.11.2021. The Appellant vide letter dated 13.12.2021 received in the office on 02.02.2022 have requested to condone the delay in tiling of appeal.

The Appellant vide email dated 07.02.2024 have stated that the GS1 Council had issued clarification and notification in respect of the question on which Advance the Appellant. Therefore, they have withdraw their appeal.

ORDER

In light of the withdrawal of the Appeal by the Appeal it is dismissed as withdrawn.

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