2020 (12) TMI 795

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..... s indeed occurred in para 5.2.6 and needs correction. Therefore, this corrigendum order is issued, to correct the error. Application allowed. - GST-ARA-23/2019-20/B-63 - - - Dated:- 15-12-2020 - MS. P. VINITHA SEKHAR, AND MR. T. R. RAMNANI, MEMBER Read : 1) Advance Ruling order no. GST-ARA-23/2019-20/B-46 Mumbai, dated 25.08.2020 passed under Sections 98 of the Central Goods and Servic .....

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..... .2.6 at two places wherein the date of amendment of Section 17(5) of the CGST Act. 2017 is mentioned as 01.12.2016 instead of 01.02.2019 but in operative part of the order it is correctly stated that ITC is available to the applicant but only after 01.02.2019. 2. On perusal of the impugned order, it is noticed that such typographical error has indeed occurred in para 5.2.6 and needs correc .....

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