PROCEEDINGS

(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”] by ENVITECH CHEMICAL SPECIALITIES PRIVATE LIMITED, seeking an advance ruling in respect of the following question.

1. Whether the amount of CENVAT Credit availed through TRAN-1, which partakes character of Central Tax in Electronic Credit Ledger, is admissible while calculating ‘ITC’ for GST Refund under inverted Tax Structure mechanism ?

2. Can a Circular, which is contrary to the legal provisions, be issued to restrict admissibility of ITC ?

The preliminary hearing in the matter was held on 19.122018, Sh. Makesh Bilwalkar GST Practitioner appeared and argued in the case. During the course of hearing, the applicant was informed that question pertaining to refund claim is not covered by section 97 of GST Act, 2017 and was directed to reframe the question within next 8 days or else the application would stand rejected. But the applicant has filed a letter dated 11.01.2018 received on 15.01.2018 by email in this office with request to allow withdrawal of the application filed on 28.11.2018.

Observation–

The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed.

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-95/2018-19/B-15

Mumbai, dt. 23/01/2019

The Application in GST ARA form No. 01 of M/s. ENVITECH CHEMICAL SPECIALITIES PRIVATE LIMITED vide reference ARA No. 95 dated 28.11.2018 is disposed off as being withdrawn unconditionally.