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AAR rectifies name and GST Number of applicant on AAR Order

Case Law Details

TaxGuru Citation
2019 taxguru.in 2724
Case Name
In re Rudrabhishek Enterprises Ltd. (GST AAR Uttar Pradesh)
Date of Judgement/Order
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In re Rudrabhishek Enterprises Ltd. (GST AAR Uttar Pradesh)

Sub:- Rectification of Order No. 22 dated 25.01.2019 under Section 102 of GST Act, issued by the AAR U.P. of application dated 20.11.2018 from M/s Rudrabhishek Enterprises Ltd., Noida, Uttar Pradesh — Reg.

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The applicant in its application for rectifying an Order No. 22 for Advance Ruling issued by Authority for Advance Ruling on 25.01.2019, submitted that in online application, name of the company and GSTIN were correctly filled but while submitting the hard copy of application form GST ARA-01 name of the company and GSTIN were in advertently submitted Rudhrabhishek Enterprises Limited and GSTIN 09AAGCR1735A1ZP instead of Rudrabhishek Enterprises Limited and GSTIN 09AAACR0707L2ZD.

Therefore, as per the request of applicant, exercising the power vested in the Authority U/s 102 of the CGST Act, 2017, a rectification order is issued as under:-

“Rudhrabhishek Enterprises Limited” and GSTIN “09AAGCR1735A1ZP”,

i) In the subject mentioned at page 01 of the order no. 22.

ii) In paragraph 01 at page no. 01 of the order no. 22.

iii) At page no. 08 of the order no. 22.

will be read as “Rudrabhishek Enterprises Limited” and GST1N “09AAACR0707L2ZD”.

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