Case Law Details
In re Viceroy Properties LLP (GST AAR Maharashtra)
The matter before the Authority for Advance Ruling, Maharashtra, involved an application filed under Section 97 of the CGST Act and MGST Act by a taxpayer seeking clarification on eligibility to avail input tax credit (ITC) on the purchase of commercial property against leasing income.
The applicant had originally raised the question of whether ITC of tax paid on acquisition of commercial property could be claimed when the property is used for generating leasing income. However, during the course of proceedings, the applicant, through an email dated 5 January 2026, expressed its intention to withdraw the application and stated that it no longer wished to pursue the clarification sought.
The Authority considered the request and noted that the withdrawal was voluntary and unconditional. Accordingly, without examining the merits of the issue or the factual aspects of the case, the Authority allowed the withdrawal.
The application filed on 27 September 2022 was therefore disposed of as withdrawn. The Authority did not render any ruling on the substantive question relating to ITC eligibility, leaving the issue undecided.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF 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. Viceroy Properties LLP, the applicant is seeking an advance ruling in respect of the following questions.
Whether the Applicant is eligible to avail the Input Tax Credit of the tax paid on purchase of commercial property against the leasing income from the said property.
The applicant, vide email dated 05.01.2026, stated that they do not wish to seek any clarification on the question raised and have expressed their intention to voluntarily withdraw the same. Accordingly, they have requested permission to withdraw the subject application filed on 27.09.2022.
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- 62/2022-23/B- 32 Mumbai, dt. 26/02/2026
The Application in GST ARA Form No. 01 M/s. Viceroy Properties LLP, vide reference Online ARA Application Dated 27.09.2022 is disposed of, as being withdrawn voluntarily and unconditionally.
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