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2023 (3) TMI 55 - AAR - GSTSeeking permission to withdraw the appeal - Exemption from GST - services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University - Exempt under Entry No. 66 of the Notification No. 12/ 2017- Central Tax (Rate) dated 28th June, 2017 or not. The applicant has requested to permit him to withdraw the appeal filed for determination, on the grounds that their contract with Gujarat University was not renewed and that they would like to rely on the case of M/s. C Ramappa [2020 (4) TMI 689 - AUTHORITY FOR ADVANCE RULING KARNATAKA], M/s. S K Properties [2020 (8) TMI 489 - AUTHORITY FOR ADVANCE RULING, KARNATAKA] and Sampada Caterers [2018 (9) TMI 439 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA] - existence of restriction or any time line prescribed for withdrawal or not. HELD THAT:- The application filed by the applicant for advance ruling is dismissed as withdrawn. The application for rectification of order dated 9.10.2020 in view of the foregoing has become infructuous.
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