Home Case Index All Cases GST GST + AAR GST - 2021 (9) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 271 - AAR - GSTRectification of Mistake or not - correctness and legality in the case of IN RE: M/S. SRI. V. MOHANDAS PAI, PROP. M/S DHEERAJ ENTERPRISES, [2020 (12) TMI 903 - AUTHORITY FOR ADVANCE RULING, KARNATAKA] where it was held that issue raised in the instant application and the issue pending under the proceedings are one and same i.e. classification of the services provided by the applicant. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case, as all the conditions therein are fulfilled - HELD THAT:- There is no error/ mistake apparent on record in the aforesaid ruling as alleged by the applicant. In fact the applicant is challenging the correctness and legality of the said ruling, instead of bringing out any error apparent on record in the said ruling. Thus it is very clear that the authority has considered all the submissions and issued proper ruling. Hence there is no error / mistake apparent on the face of the record in the given judgement. There is no error / apparent mistake on the face of the record in the given judgement - the instant application is not maintainable and is liable for rejection in terms of Section 98 (2) of the CGST/KGST Act 2017 and hence the same is dismissed as inadmissible.
|