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2022 (4) TMI 1193 - AAAR - GSTSeeking permission for withdrawal of appeal - Exemption from GST or not - activity of manufacture and supply of Fortified Rice Kernels to the Tamil Nadu Civil Supplies Corporation pursuant to the Pilot Scheme on “Fortification of Rice & its Distribution under the Public Distribution System” project launched by the Central Government - benefit of Notification No. 39/2017-Central Tax (Rate) dated 18.10.2017 read with G.O.Ms.No.140 dated 17.10.2017 - HELD THAT:- In the case at hand, when an opportunity of being heard was extended to the appellant, they sought withdrawal of appeal. The appellant, in this regard, has relied on the decisions of the Hon'ble Supreme Court in the case of RAJENDRA PRASAD GUPTA VERSUS PRAKASH CHANDRA MISHRA & ORS. [2011 (1) TMI 175 - SUPREME COURT], wherein the Hon'ble Supreme Court held that “Every procedure is to be understood as permissible in law till it is shown to be prohibited in law and as a matter of general principle, prohibition cannot be presumed”. Considering that there is no explicit prohibition for withdrawal in the current legal provisions, the appeal is permitted to be withdrawn and no ruling is extended - Application allowed.
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