https://www.taxtmi.com/caselaws?id=366709 The Authority for Advance Ruling allowed Brink's India Private Limited to withdraw its advance ruling application seeking clarity on Input Tax Credit eligibility for motor vehicles used in business operations without delving into the merits. The withdrawal was permitted before the preliminary hearing, highlighting procedural fairness and the applicant's right to withdraw voluntarily. The order dated 05.09.2018 formalized the withdrawal, emphasizing adherence to the provisions of the CGST Act and MGST Act. en-us Wed, 05 Sep 2018 00:00:00 +0530 Mon, 03 Mar 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366709 The Authority for Advance Ruling allowed Brink's India Private Limited to withdraw its advance ruling application seeking clarity on Input Tax Credit eligibility for motor vehicles used in business operations without delving into the merits. The withdrawal was permitted before the preliminary hearing, highlighting procedural fairness and the applicant's right to withdraw voluntarily. The order dated 05.09.2018 formalized the withdrawal, emphasizing adherence to the provisions of the CGST Act and MGST Act. Case-Laws GST Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366709