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:
3. In view of the request of the applicant, without going into the merits of the issues and questions raised by the applicants, the application is dismissed as withdrawn under section 98(2) of the CGST Act, 2017 and Section 98(2) of the Punjab GST Act, 2017.
4. An Appeal against this order lies with the Punjab Appellate Authority for advance rulings, Chandigarh, in terms of Section 99 and Section 100 of the CGST Act, 2017 and Section 99 and Section 100 of the PGST Act, 2017 within a period of thirty days from the date of communication of this order.
Note: The provisions of CGST Act, 2017 and PGST Act, 2017 are almost same except a few provisions. Unless specific reference is made to such dissimilar provisions in the two acts, reference to provisions of CGST Act, 2017 would mean a reference to the same provisions of PGST Act, 2017 and vice versa.
