NO RELIEF FOR ADS AGRO: WRIT PETITION DISMISSED BY RAJASTHAN HIGH COURT

APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN
GOODS AND SERVICES TAX

Before the AAAR comprising of :

1. Sh. Mahendra Ranga, Member (Central Tax)
2. Dr. Ravi Kumar Surpur, Member (State Tax)

Case Title : M/s ADS Agro Industries Private Limited

(GST AAAR RAJASTHAN)

Appeal No. RAJ/AAAR/APP/12/2021-22
Advance Ruling No. RAJ/AAR/2020-21/27 dated 25.10.2021

ORDER NO. RAJ/AAAR/ 09/2023-24

Date of Judgment/Order-  8th Febrary 2024

IMPORTANT PARAGRAPHS

The present appeal has been filed under Section I00 of the Central Goods & Service Tax Act, 2017 (hereinafter also referred to as ‘the COST Act’) read with Section I00 of the Rajasthan Goods & Services Tax Act, 20 I ? (hereinafter also referred to as ‘the ROST Act’) by the Appellant on the portal on 13.12.2021 against AAR, Rajasthan Ruling Order No. RAJ/AAR/2021-22/27 dated 25.10.2021. According to the Appellant, the AAR Order was communicated to them through GST portal on 12.11.2021 and was seen by them on 15.11.2021. The Appellant vide Ietter dated I3.12.2021 received in the office on 02.02.2022 have requested to condone the delay in filing of appeal.

The Appellant vide email dated 07.02.2024 have stated that the GST Council had issued clarification and notification in respect of the question on which Advance Ruling was sought by the Appellant. Therefore, they have withdrawn their appeal.

ORDER

 In light of the withdrawal of the Appeal by the Appellant, it is dismissed as withdrawn.