Case Law Details
In re Micro Instruments (GST AAAR Maharashtra)
The Appellate Authority for Advance Ruling, hereby, reject the application filed by the Appellant under section 102 of the CGST Act, 2017 seeking the amendment in the AAAR Order No. MAH/AAAR/SS-RJ/26/2018-19 dated 22.03.2019.
since there is dispute in the interpretation of the legal provisions of section 97(2)(e) of the CGST Act, 2017, which certain leaves the scope for argument and debate, there is absolutely no question of any error apparent from the face of record, as was being made out by the Appellant. Thus, the allegations, made by the Appellant with regard to the error crept in the impugned AAAR Order dated 22.03.2019, which is apparent from the face of record, is without any rationale, and hence do not merit consideration. In view of the above discussions, we, hereby, reject the application filed by the Appellant under section 102 of the CGST Act, 2017 seeking the amendment in the AAAR Order No. MAH/AAAR/SS-RJ/26/2018-19 dated 22.03.2019.
Read Original AAAR Order:AAAR cannot determine the place of supply
AAAR order on Second request for Rehearing/Rectification- Order of AAAR even if erroneous, cannot be reheard and corrected
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