AAR Rejects Rectification Request Due to No Apparent Error on Record

In re Tvl. Mitsubishi Electric India Private Limited (GST AAR Tamilnadu)

In the case of Tvl. Mitsubishi Electric India Private Limited, the applicant sought rectification of an alleged error in the original Advance Ruling issued by the GST Authority for Advance Rulings (AAR) in Tamil Nadu. The applicant contended that the ruling did not address two critical questions they had posed. The ruling in question, Advance Ruling No. 116/AAR/2023, was originally issued on November 22, 2023, and the applicant filed for rectification on March 14, 2024, under Section 161 of th

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