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Case Law Details

Case Name : In re Chaitanya Rural Development Association (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 21/AP/GST/2020
Date of Judgement/Order : 17/07/2020
Related Assessment Year :
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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 conducting training programmes. The request of the applicant for withdrawal of the application is considered favourably and this authority passed the following order with a direction that fees already paid shall not be refunded and the same stands as forfeited.

Since the applicant withdrew the application, we find no reason to go into the merits of the case and it is dismissed as withdrawn and therefore no Ruling is given.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH

1. The Present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to as CGST Act and APGST Act respectively) by M/s. The Chaitanya Rural Development Association, Kovvur, (hereinafter referred to as applicant) registered under the Goods & Services Tax.

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