Case Law Details
In re M/s. Lfonds India Pvt. Ltd. (GST AAR Maharashtra)
The applicant has submitted a letter dated 24.02.2020 and requested that they may be allowed to voluntarily withdraw their subject application filed on 24.02.2020.
The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.
FULL TEXT OF ORDER OF BEFORE THE AUTHORITY OF ADVANCE RULING, MAHARASHTRA
PROCEEDINGS
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
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. Lfonds India Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following question.
Whether we can claim “Input Tax Credit” of GST charged by the Vendors on expenses specifically incurred by us on behalf of Principal, the claim for which have been denied /disallowed by the Insurance Company?
Preliminary hearing in the matter was fixed on 28.01.2020. The applicant has sought time to submit documents to substantiate, that they are under taking an ongoing Contract and case was adjourned on 25.02.2020. The applicant has submitted a letter dated 24.02.2020 and requested that they may be allowed to voluntarily withdraw their subject application filed on 24.02.2020.
The request of the applicant to withdraw the 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)
No. GST-ARA- 85/2019-20/B-32
Mumbai, dt. 12.03.2020
The Application in GST ARA Form No. 01 of M/s. Lfonds India Pvt. Ltd., vide reference ARA No. 85 dated 30.12.2019 is disposed of, as being withdrawn voluntarily and unconditionally.