In re GMK Constructions (GST AAR Telangana)
M/s GMK Constructions had filed an application under Section 97 of the Central Goods and Services Tax Act, 2017, and the Telangana Goods and Services Tax Act, 2017, seeking clarification on the applicability of the tax rate under Serial No. 3(x) of Notification No. 11/2017-CT(R), dated June 28, 2017. The applicant sought to determine whether the given tax rate applied to its supplies. However, before the Authority for Advance Ruling (AAR) could provide a decision, the company requested to withdraw the application.
In a letter dated October 14, 2024, the applicant cited a change in circumstances as the reason for withdrawal. Additionally, it noted that the issues raised in the application were already under consideration before the Hon’ble High Court and appellate authorities. Given this, the AAR accepted the request for voluntary and unconditional withdrawal without examining the merits of the case. The application, initially filed on January 5, 2024, was officially disposed of under Section 98 of the CGST and TGST Acts.
Judicial precedents indicate that withdrawal of advance ruling applications is permitted, particularly when related matters are sub-judice. In Re: Tathagat Health Care (2021) and Dhanapal Logistics Pvt. Ltd., In re (2022), the respective AARs allowed applicants to withdraw their requests without addressing the case details. These cases reaffirm that businesses can withdraw applications when legal proceedings on the same issue are ongoing.
