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2019 (4) TMI 2041 - AAAR - GSTPermission for withdrawal of Advance Ruling application - Levy of GST - sale of tobacco leaves received from farmers made by Commission Agent in an auction - turnover is less than ₹ 20 Lakh - HELD THAT:- In light of the plea that the applicant himself applied for cancellation of his registration under GST, and the jurisdictional authority confirmed the cancelation in Form REG. 19 dt 27/2/2019 with effect from 31.01.2019, and as the ruling is binding only on the applicant and the jurisdiction authority, the Appellate Authority for Advance Ruling, disposed the appeal as dismissed.
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