Boraiah Kumar (Bhyrava Traders) ., In re
Date: April 22, 2025
Subject Matter
Advance Ruling application disposed as withdrawn after suo-moto registration cancellation
Summary
The case involves Sri. Boraiah Kumar, the proprietor of M/s. Bhyrava Traders, who operates as a taxable person under the GST regime. The applicant is engaged in trading protein concentrates, textured protein substances, and providing works contract services, including maintaining public parking areas for entities like KSRTC and Southern Railways. The applicant sought an advance ruling on whether GST applies to parking fees collected from customers using these facilities. - However, the GST registration of the applicant was canceled effective from September 30, 2024. Later, the applicant submitted a request via email on April 3, 2025, to withdraw the application for advance ruling. Consequently, the ruling authority decided to dispose of the application as withdrawn.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA
Sri. Boraiah Kumar, Prop. M/s. Bhyrava Traders (herein after referred to as `Applicant’, # 437/1, B Block, APMC Yard, Bandipalya,Mysuru-570 025, Karnataka having GSTIN 29ASQPK6047B1ZJ, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form :ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act, KGST Act.
2. The applicant is a proprietary firm, duly registered as a taxable person under the provisions of KGST/ CGST Act 2017; engaged in trading of protein concentrate and textured protein substances and works contract services; they involved in maintenance of public parking areas of KSRTC, Southern Railways etc., and charge parking fee to the customers who park their vehicle, in the parking area. In view of the above, the applicant has sought advance ruling as to whether GST is applicable on parking fee collected by them.
3. The registration of the applicant was cancelled suo-moto with effect from 30.09.2024. However, the Applicant requested, through email dated 03.04.2025, to permit them to withdraw the instant application.
4. In view of the above, we pass the following
RULING
The application filed by the Applicant for advance ruling is disposed off as withdrawn.