Time barred ARA order rectification application not maintainable

In re Shri J.J. College of Architecture Consultancy Cell (GST AAR Maharashtra) In the present matter, the applicant’s ARA order was passed by the authority on 12.10.2018, as per the document submitted on record at the time of final hearing. On going through the record, it is seen that, the applicant has not provided any copies of contact, entered into by them with MCGM at the time of hearing. Therefore, the applicant’s contention that such copies were submitted during hearing is not accepted. Further, the applicant has filed rectification application on 10.10.2019 which is beyond t...