Case Law Details
In re Pentacle Consultants (I) Pvt Ltd. (GST AAR Maharashtra)
Summary: M/s. Pentacle Consultants (I) Pvt Ltd filed an application before the Authority for Advance Ruling (AAR), Maharashtra, under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017. The applicant sought an advance ruling on two issues: the applicability of Notification No. 16/2021-Central Tax (Rate) to MCGM in relation to withdrawal of GST exemption in continuation of Notification No. 12/2017-Central Tax (Rate), and the applicable GST rate for the same.
A virtual preliminary e-hearing was held on 14.05.2026. During the hearing, the authorized representative of the applicant, Ms. Nayna, C.A., attended and requested withdrawal of the Advance Ruling Application that had been filed on 03.02.2024. The request for withdrawal was made voluntarily and unconditionally.
The Authority considered the request and allowed the applicant to withdraw the application voluntarily and unconditionally. It specifically stated that the withdrawal was permitted without examining the merits of the issues raised or the detailed facts of the case.
Accordingly, by Order No. GST-ARA-09/2025-26/B-86 dated 20.05.2026, the Maharashtra Authority for Advance Ruling disposed of GST ARA Application No. 40 dated 13.02.2024 as withdrawn voluntarily and unconditionally. No ruling was issued on the applicability of the notification or the GST rate sought in the application.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,MAHARASHTRA
(Under Section 98 of the Central Goods and Services Tax Act, 2017 and theMaharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of theCentral Goods and Services Tax Act, 2017and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] M/s. PENTACLE CONSULTANTS (I) PVT LTD, the applicant is seeking an advance ruling in respect of the following questions.
1. Applicability of Notification No. 16/2021 Central Tax (Rate) to MCGM for For withdrawal of exemption from GST (In continuation with Notification No. 12/2017 Central Tax rate).
2. GST Rate for the same.
Virtual Preliminary e-hearing is held 14.05.2026. The authorized representative of the applicant, Ms. Nayna, C.A. attended the hearing and requested for withdrawal of their Advance Ruling Application application filed on 03.02.20244 voluntarily and unconditionally.
The request of the applicant to withdraw their 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-09/2025-26/B- 86 Mumbai, dt. 20/05/2026
The GST ARA Application No. 40 dated 13.2.2024 filed by M/s. PENTACLE CONSULTANTS (I) PVT LTD, is disposed of, as being withdrawn voluntarily and unconditionally.
Author Bio
