2021 (2) TMI 1052

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..... SECTION 102 OF THE KGST ACT, 2017 1. M/s. Empathic Trading Centre, (called as the 'Applicant' hereinafter), No.63/3 & 63/4, Noor Building, J.C. Road, Bengaluru-560002, have filed an application for rectification of mistake (ROM) alleging a mistake in the Advance Ruling order passed vide NO.KAR ADRG 28/2020 dated 23/04/2020 = 2020 (4) TMI 874 - AUTHORITY FOR ADVANCE RULING, KARNATAKA, under Secti .....

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..... .2020 before this authority and reiterated the facts. DISCUSSION & FINDINGS 4 The submissions of the applicant have been considered and on examination of the GST returns filed by the applicant it is observed that the applicant was a regular tax payer up to 31.03.2019, filed GSTR-3B returns regularly till 31.03.2019 on discharging applicable taxes. Thus the applicant was not a composition tax pay .....

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