Case Law Details

Case Name : In re Vaau Energy Solutions Pvt. Limited (GST AAR Madhya Pradesh)
Appeal Number : Advance Ruling Order No. 18/2018, Case No. 21/2018
Date of Judgement/Order : 31/10/2018
Related Assessment Year :

In re Vaau Energy Solutions Pvt. Limited (GST AAR Madhya Pradesh)

1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/S Vaau Energy Solutions Pvt. Limited (hereinafter also referred to as applicant), registered under the Goods & Services Tax.

2. The applicant filed the application not in the prescribed form/format and without any proof of the payment of required fee to seek advance ruling.

3. A show cause notice to give reply on the above described discrepancies was issued by the Registrar, Authority For Advance Ruling, Madhya Pradesh.

4. In response to the above show cause the counsel of the applicant, Shree Tapan Agarwal, C.A. filed a reply seeking revocation of the application for advance ruling. which read as follow-“Our GST is 23AAECV5622N1Z4 (M/S Vaau Energy Solutions Pvt. Limited), we have filed an application for advance ruling dated 06 Aug 2018 via ARN AD230818000065F on determination of Tax liability on our services. Due to Changes in some condition of our work scope we would like to revoke our application for advance ruling which have filed earlier.”

5. Since the applicant himself have sought withdrawal of the instant application, we allow the applicant the same (withdrawal of the instant application).

6. However it is worth mentioning that while allowing withdrawal of the instant application at the behest of the applicant, we refrain ourselves from commenting upon the merits of the case. Accordingly, this withdrawal shall be without prejudice to any action that may be taken against the applicant under the CGST Act 2017/IGST Act 2017/MPGST Act 2017 and the rules made therein or any other law for the time being in force in India and Madhya Pradesh.


The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

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January 2021