Withdrawal of advance ruling application— The present application has been filed by the applicant, seeking an advance ruling in respect of the following questions.

1) Whether the assessee is entitled to avail transition credit value added tax and Excise Duties paid on goods purchased/contract charges during the period 1st July, 2016 to 30th June, 2017 which was used in the under construction real estate project as GST at 12% will be levied on sale of unsold portion?

2) Whether the assessee can claim transitional credit of Value Added Tax and Excise Duties paid on goods purchased/contract charges towards construction of rehabilitation portion also which is handed over free of cost to public Housing Department as condition to development of sale portion of the Project?

3) Whether the assessee can claim transitional credit of excise Duties forming part of cost of goods wherein separate invoice containing bifurcation of excise duty is not available, but the assessee is able to obtain a certificate stating the amount of excise duty paid in the said goods, the excise registration details of the manufacturer?

The applicant requested via email that they may be allowed to voluntarily withdraw their subject application.

The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.

Held that— The Application is disposed of, as being withdrawn voluntarily and unconditionally.