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Case Law Details

Case Name : In re Prieska Real Estates Pvt. Ltd (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA/2018-19/B-75
Date of Judgement/Order : 31/05/2022
Related Assessment Year :
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In re Prieska Real Estates Pvt. Ltd (GST AAR Maharashtra)

The Application in GST ARA Form No. 01 of M/s Prieska Real Estates Pvt. Ltd., vide reference Online ARA Application Dated 21/01/2019 is disposed of, as being withdrawn voluntarily and unconditionally.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Prieska Real Estates Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following questions.

1) Determination of the liability to pay tax on sale of TDR.

Applicant filed online application and Advance Ruling office requested via email for hard copy of their application in four sets. Heard the case on 31.05.2022. The applicant requested via email dated 31.05.2022 that they may be allowed to voluntarily withdraw their subject application filed on 21/01/2019.

The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.

ORDER

(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

The Application in GST ARA Form No. 01 of M/s Prieska Real Estates Pvt. Ltd., vide reference Online ARA Application Dated 21/01/2019 is disposed of, as being withdrawn voluntarily and unconditionally.

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