AAAR Maharashtra Denies GST Rectification Request by Puranik Builders

In re Puranik Builders Limited (GST AAAR Maharashtra) In the case of Puranik Builders Limited vs. GST AAAR Maharashtra, the Appellate Authority for Advance Ruling (AAAR) reviewed an application filed by Puranik Builders seeking rectification of an earlier order that mandated refunding excess GST collected from customers. The AAAR assessed the claim under Section 102 of the CGST Act, which allows rectification of errors apparent on the face of the record. It was argued that the initial ruling exceeded jurisdiction by addressing issues not specified in the appeal and that the directive to refund...