2018 (9) TMI 695

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....ion 98 of the Central Goods and Services Tax Act 2017 and Madhya Pradesh Goods and Services Tax Act,2017) 1. BRIEF FACTS OF THE CASE: 1.1. M/s. KPH Dream Cricket P.Ltd. (hereinafter referred to as 'the Applicant'), having its registered office at S-15/16, Central Mall, Industrial Area Phase-I, Chandigarh-160002, is a franchisee of the Board of Control for Cricket in India (BCCI) for the purpose....

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.... have been posed before the Authority, with reference to the activity undertaken by the Applicant: 2.1. Whether free tickets given as "Complimentary tickets" falls within the definition of supply under the CGST Act 2017 and thus whether the Applicant is required to pay GST on such free tickets?; 2.2. Whether the Applicant is eligible to claim Input Tax Credit (for short ITC) in respect of compl....

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....pre-judicial to the interest of the applicant may be taken without affording an opportunity of personal hearing in the matter.' 4. DISCUSSIONS AND FINDINGS: 4.1. We have carefully considered the submissions made by the applicant in the application. We have also taken a note of the letter dtd.29.06.2018 of the applicant, where under they have sought withdrawal of their instant application. 4.2 ....