Taxability of Fancy Number Fees under GST: Application Withdrawal ImplicationsRequest for withdrawal of their advance ruling application - levy of GST - considerations collected by the road transport department in account of issuing fancy number on reservation - Held that:- Since the applicant withdrew the application before personal hearing, the same is dismissed.... ... ... Issues:
1. Whether considerations collected by the road transport department for issuing fancy numbers are taxable under GST and, if so, at what rate?

The case involved an application filed by an unregistered person seeking an advance ruling on the taxability of considerations collected by the road transport department for issuing fancy numbers. The applicant paid the prescribed fee and the authority conducted a personal hearing after not seeking remarks from the jurisdictional officer due to the applicant's unregistered status. The applicant later requested to withdraw the application during the personal hearing. In response, the authority issued an order stating that since the applicant withdrew the application before the personal hearing, the application was dismissed, and the matter was considered "disposed of."

This judgment highlights the procedural aspects of seeking an advance ruling under GST laws, emphasizing the authority's discretion when an applicant decides to withdraw their application. The authority's decision to dismiss the application upon the applicant's withdrawal before the personal hearing showcases the importance of timely and informed decisions in such proceedings. Request for withdrawal of their advance ruling application - levy of GST - considerations collected by the road transport department in account of issuing fancy number on reservation - Held that:- Since the applicant withdrew the application before personal hearing, the same is dismissed. In Re: Pydi Ganesh Chandra Babu
GST
2018 (11) TMI 405 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH - TMI
AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH - AAR
Dated:- 9-10-2018
AAR/AP/06(GST)/2018 In Application AAR/19/(GST)/2018 - -
GST
SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER Present for the Applicant: Sri. P. Ganesh Chandra Babu Present for the Jurisdictional Officer: No Remarks Received Note: Under Section 100 of the APGST Act'2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act'2017, within a period of 30 days from the date of service of this order. Sri. P.Ganesh Chandra Babu, Un-Registered person, (here in after called as 'applicant') had filed an application in Form GST ARA-01, dated : 17.07.2018, with acknowledgement number EFV454335, before this authority, for seeking clarification. The applicant had paid the prescribed fee, through challan vide CPIN :18073700052594, dated: 12.07.2018, for seeking advance ruling on certain issues. The issues raised by the applicant is as follows.... * Whether the considerations collecting by the road transport department in account of issuing fancy number on reservation? Comes under GST taxable net or not? * If comes under GST purview what is the rate of tax? This authority, did not called for any remarks from jurisdictional officer as per the section 98(1) of CGST Act,2017, as the applicant is an un-registered one, and conducted a personal hearing on 14th September 2018. The applicant made a request through letter dated 14.09.2018 for withdrawal of their advance ruling application, at the time of personal hearing. Keeping in view of the request made by the applicant, the authority passed the following order: ORDER Since the applicant withdrew the application before personal hearing, the same is dismissed. Accordingly, the application stands "disposed off".
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