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2021 (12) TMI 115 - AAR - GSTRectification of mistake - error apparent on the face of record - name of the authorised representative of the applicant has been incorrectly mentioned - constitution of the applicant has been wrongly mentioned as a “Private Limited Company” where as the applicant is a “Partnership Firm” - HELD THAT:- The copies of GST registration certificate of the applicant & also the letter of authorization of the applicant authorizing Sri. Shivaram Bhat, Chartered Accountant, enclosed to the instant application is examined and it is observed that the mistakes, though are typographical errors, are apparent or record & needs rectification. The aforesaid mistakes that are apparent on record & brought to our notice is rectified. The name of the authorised representative of the applicant stands corrected as “Sri. Shivaram Bhat” at page 1 & para 7 of page 3 and also the constitution of the applicant stands corrected as “Partnership Firm” - application allowed.
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