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2021 (4) TMI 660 - Commissioner - GSTPermission for withdrawal of appeal - Refund of accumulated ITC - rate of tax on outward supplies is lower than the rate of tax on inward supplies - Inverted Duty Structure under clause (ii) of the proviso to Section 54(3) of the CGST Act, 2017 - HELD THAT:- The Authorized Representative of the appellant Sh. Chirag Jain instead of attending personal hearing has sent a E mail dated 10.03.2021 therein he intimated that “the appellant has already submitted an application for withdrawal of appeal vide letter dated 19.02.2021 and copy of the same has also been enclosed for reference. That in this context, the appellant does not wish to appear for personal hearing for the same. Further, he wished to withdraw the appeal filed with immediate effect owing to the cash flow crunches in the settlement of tax liabilities of current months. Appeal dismissed as withdrawn.
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