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On request of the applicant for the withdrawal of the application for advance ruling the Authority hereby agrees to the withdrawal of the application for the advance ruling without going into the merit of the case.

Withdrawal of advance ruling application—The Applicant applied online for Advance Ruling. However no application in prescribed format and no proof of fee paid for the application was uploaded. Online only the argument and sample tax invoice was uploaded. Held that— In light of the fact that no application was filed in prescribed form. no proof of the payment of fee was given and also on request of the applicant for the withdrawal of the contention/application for advance ruling the Authority hereby agrees to the withdrawal of the application for the advance ruling without going into the merit of the case and passing any ruling on the argument given by the applicant for which advance ruling was sought for.
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