Withdrawal of advance ruling application— In the instant case, the applicant has sought certain clarification by filing an application for Advance Ruling.

The applicant has informed that during the pendency of the application, the GST Department conducted audit of their records and raised an objection on the same issue which is the subject matter of their application.

Therefore, it was informed that they would like to withdraw their Advance Ruling application.

Held that— The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.