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2024 (3) TMI 42 - AUTHORITY FOR ADVANCE RULING, TAMILNADUSeeking withdrawal of Advance Ruling Application - reversal of Input Tax Credit - HELD THAT:- After due consideration, taken on record, the letter dated 09.11.2023 of the Applicant, wherein they have stated that they have decided to withdraw the application ARA No. 47/2022 dated 26.08.2022 which was filed by them, as they have reversed the input tax credit. As the Applicant has stated their desire to withdraw of their Advance Ruling Application, their request is considered and the application is allowed to be treated as withdrawn without going into the merits or detailed facts of the case. The application filed by the Applicant seeking Advance Ruling is disposed as withdrawn as per the request of the Applicant.
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