2021 (9) TMI 271

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..... GS UNDER SECTION 98(2) OF THE CGST ACT, 2017 & UNDER SECTION 98(2) OF THE KGST ACT, 2017 Sri. V. Mohandas Pai, Prop. M/s Dheeraj Enterprises, I Floor, #245/2, 5th Cross, 5th Block, 3rd Phase, Banashankari 3rd Stage, Bengaluru-560085, having GSTIN 29AJZPP9276F1Z2, have filed an application for rectification of mistake (ROM), under Section 161 of CGST/KGST Act, 2017, against the ruling passed by th .....

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..... ntative of the applicant appeared for personal hearing proceedings held on 15.04.2021 before this authority and reiterated their submissions made in the ROM application. 5. DISCUSSION & FINDINGS 5.1 We have considered the submissions made by the Applicant in their application for rectification of alleged mistake as well as the submissions made by them during the personal hearing. 5.2 We examine .....

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..... ay be conceivably two opinions. A decision on a debatable point is not mistaken apparently from the record. A mistake apparent from the record is one for which no elaborate argument is required. It must be a glaring, obvious or self-evidenced mistake. If it is a mistake that requires to be established by the complicated process of investigation, argument or proof, it cannot be held to be mistake a .....

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