Case Law Details

Case Name : In re Shah Sakalchand Chunilal & Co (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 75/2021-22/B-32
Date of Judgement/Order : 15/03/2022
Related Assessment Year :

In re Shah Sakalchand Chunilal & Co (Hitesh P. Jain) (GST AAR Maharashtra)

The Application in GST ARA Form No. 01 of M/s SHAH SAKALCHAND CHUNILAL & CO, vide reference ARA No. 75 Dated 11.03.2022 is disposed of, as being withdrawn voluntarily and unconditionally.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 SHAH SAKALCHAND CHUNILAL & CO, the applicant, seeking an advance ruling in respect of the following question.

Whether brass puja utensils like diya, samai, agarbatti stand, pach arti, dhuparti, nandadeep, hawankund and other utensils used in puja daily in households are covered by Tariff Heading 7418 or Tariff Heading 7419.

Applicant filed online application on system and Advance Ruling office requested via email on 04.03.2022 for hard copy of their application in four sets. The applicant has submitted a letter via email dated 11.03.2022 and requested that they may be allowed to voluntarily withdraw their subject application filed on 11.03.2022.

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Form No. 01 of M/s SHAH SAKALCHAND CHUNILAL & CO, vide reference ARA No. 75 Dated 11.03.2022 is disposed of, as being withdrawn voluntarily and unconditionally.

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