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2019 (12) TMI 1006 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRAMaintainability of rectification application - Application was filed beyond time limitation and is thus barred by time - HELD THAT:- In the present matter, the applicant's ARA order was passed by the authority on 12.10.2018, as per the documents submitted on record at the time of final hearing - On going through the record, it is seen that, the applicant has not provided any copies of contract, entered into by them with MCGM at the time of hearing. Therefore, the applicant's contention that such copies were submitted during hearing is not accepted. The applicant has filed rectification application on 10.10.2019 which is beyond the statutory limit of six months as prescribed under Section 102 of CGST Act/MGST Act, 2017. It is delayed and barred by limitation. Therefore, the said application is not found tenable under scope of rectification. The application for rectification is barred by limitation and not maintainable.
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