In re Suresh Joraram Choudhary (GST AAR Maharashtra)
In In re Suresh Joraram Choudhary before the Authority for Advance Ruling, Maharashtra, the applicant filed an application under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017. The applicant sought a ruling on the applicable GST rate and HSN classification for plastic hair bands, fabric hair bands, and plastic hair beads.
Subsequently, via an email dated 05.02.2026, the applicant informed the authority that they did not wish to pursue the questions raised and expressed their intention to voluntarily withdraw the application filed on 17.06.2022. The applicant requested permission for unconditional withdrawal without seeking any clarification on the issues.
The Authority considered the request and allowed the withdrawal of the application voluntarily and unconditionally. The case was disposed of without examining the merits or detailed facts of the matter.
Accordingly, the application was formally disposed of as withdrawn under Section 98 of the CGST Act, 2017 and the MGST Act, 2017, vide order dated 26.02.2026.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,MAHARASHTRA
Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been 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” respectively] M/s. SURESH JORARAM CHOUDHARY, the applicant is seeking an advance ruling in respect of the following questions.
