Case Law Details

Case Name : In re DTL Ancillaries Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-49/2019-20/B-10
Date of Judgement/Order : 17/01/2020
Related Assessment Year :
Courts : AAR Maharashtra (268) Advance Rulings (1493)

In re DTL Ancillaries Limited (GST AAR Maharashtra)

The Application in GST ARA Form No. 01 of M/s DTL Ancillaries Ltd. vide reference no. ARA No. 49 dated 04.10.2019 is disposed of, as being withdrawn voluntarily and unconditionally.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA

The present application was filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. DTL ANCILLARIES LIMITED , the applicant, seeking an advance ruling in respect of the following question:

Section 54(3)(ii) allows the refund of credit accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies. Since we are providing the parts to railway supplies, does the notification No. 5/2017-Central Tax (Rate) dated 28.06.2017 which bars the refund, applicable to our part supplied?

Preliminary hearing in the matter was fixed on 02.01.2020. The applicant has submitted a letter dated 01.01.2020, and requested that they may be allowed to voluntarily withdraw their subject application filed on 04.10.2019.

The request of the applicant to withdraw the 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- 49/2019-20 /B-10

Mumbai, dt. 17/01/2020

The Application in GST ARA Form No. 01 of M/s DTL Ancillaries Ltd., vide reference no. ARA No. 49 dated 04.10.2019 is disposed of, as being withdrawn voluntarily and unconditionally.

Download Judgment/Order

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

September 2020
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
282930