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2020 (10) TMI 854 - AAAR - GSTMaintainability of appeal - Rectification of Mistake - Classification of services - Licensing services for Right to use minerals including its exploration and evaluation or not - royalty paid in respect of Mining Lease - Classified under the heading 9973 attracting GST or not? - statutory contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per MMDR Act, 1957 - “Supply“ or not - Doctrine of Merger. HELD THAT:- Even in cases where a rectification of mistake application is admitted and a mistake apparent on record is corrected, the original order is not set aside. The original order remains on record and only the mistakes are corrected therein. The principle of doctrine of merger will not apply in such cases. Any appeal can be made only against the original order which will be read together with the correction made in the rectification order. In this case, the rectification application was not admitted as there was no error apparent on record and hence, the original order stands without any changes. The ROM rejection order does not merge with the original advance ruling order. The original advance ruling stands without any corrections. The appeal should have been filed by the Appellant against the advance ruling order dated 21-09-2019 within the period of 30 days from the date of communication of the said order. In the instant appeal, the Appellant is aggrieved by the entire ruling pronounced by the lower Authority - This Appellate Authority being a creature of the statue is empowered to condone a delay of only a period of 30 days after the expiry of the initial time period for filing appeal. We are not empowered to condone any delay beyond what the statute permits us. Appeal against ROM is not maintainable in as much as the impugned order is not an appealable order under Section 100 of the CGST Act, 2017 - the ROM rejection order dated 23-03-2020 does not merge with the original advance ruling dated 21-09-2019.
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