In re MVR Constructions (GST AAR Telangana)
M/s MVR 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 clarity on the applicable tax rate under Serial No. 3(x) of Notification No. 11/2017-C.T(R) dated June 28, 2017. The application aimed to determine whether the given tax rate applied to their supplies. However, before the Authority for Advance Ruling (AAR) could issue a decision, the company requested to withdraw its application.
In a letter dated October 21, 2024, the applicant sought permission to voluntarily withdraw the advance ruling application originally filed on May 1, 2024. The AAR, without examining the merits or the specific facts of the case, allowed the withdrawal unconditionally. Consequently, the application was officially disposed of under Section 98 of the CGST and TGST Acts.
Similar instances of withdrawal have occurred in previous judicial precedents. In Re: Tathagat Health Care (2021), the applicant was permitted to withdraw their advance ruling request before any decision was made. Likewise, in Dhanapal Logistics Pvt. Ltd., In re (2022), the Karnataka AAR allowed an applicant to withdraw its request without addressing the substantive issue. These cases reflect the established practice of allowing voluntary withdrawals in advance ruling matters when requested before a ruling is issued.
