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 JAIDFEP METALLICS & ALLOYS PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions :

1. Whether Electrically wired trolley controlled by wired remote control is a non-motorized conveyance ?

2. Whether the applicant is required to issue E-way Bill in such a case ?

The preliminary hearing in the matter was held on 11.07.2018 wherein Sh. Anil Kumar Mishra, Advocate along with Sh. Pradeep Rawat, Advocate appeared and it was pointed out to them to contend if their application was admissible as per provisions of section 97 of CGST Act,. They requested for one more opportunity in this regard and the request was granted, but the applicant has filed letter dated 17.08.2018 received on 29.082018 in this office with request to allow withdrawal of the application filed on 13.06.2018.

The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application by this authority.

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- 37/2018-19/B-103

Mumbai, dt. 05.09.2018

The Application in GST ARA form No. 01 of JAIDEEP METALLICS & ALLOYS PRIVATE LIMITED, vide reference ARA No. 37 dated 13.06.2018 is disposed off as being withdrawn unconditionally.