Case Law Details
In re Sukhbir Agro Energy Limited (GST AAR Punjab)
1. M/s Sukhbir Agro Energy Limited, Guru Harsahai, Punjab, hereinafter referred to as ‘applicant’, had submitted an application for advance ruling in form GST ARA-01 vide his letter dated 06.08.2018 seeking to know “whether the items purchased/to be purchased and used/to be used for producing/generating electricity from paddy straw/waste, as per annexed list, are covered in schedule-1- 5% (Sr. no. 234, Chapter/Heading/Sub-Heading/Tariff item 84 or 85 (e)- Waste to energy plants/devices under renewable energy devices and parts for their manufacture) of notification No. 1/2017- Integrated Tax (Rate) dated 28th June, 2017 for the purpose of levy of GST.”
Proceedings Under Section 98 of CGST/PGST Act:
2. In this regard personal hearings were held on multiple dates before the Advance Ruling Authority, Punjab, however, vide letter dated 09.02.2022 sent through e mail by Dr. Subhash C. Batra, authorized representative of the applicant, the applicant has requested for withdrawal of the application on the grounds that the matter was subsequently clarified through various explanations issued from time to time and therefore he doesn’t wish to pursue the matter further.
ORDER:
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