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2018 (9) TMI 695 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESHApplication for withdrawal of application - Supply or not? - Free tickets given as “Complimentary tickets” - Input tax credit - Whether free tickets given as “Complimentary tickets” falls within the definition of supply under the CGST Act 2017 and thus whether the Applicant is required to pay GST on such free tickets? Whether the Applicant is eligible to claim Input Tax Credit in respect of complimentary tickets? Held that:- Though the questions raised in the application need a detailed discussion in view of the prevailing law, since the Applicant have sought withdrawal of application on their own volition, we do not think either appropriate or incumbent upon us to delve into the matter at length - Thus while allowing the Applicant to withdraw the instant application, we refrain ourselves from commenting upon the merits of the case. The Application for Advance Ruling filed by the Applicant is dismissed as withdrawn at the behest of the Applicant.
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