Advance ruling Rectification request liable for rejection if no apparent error or mistake

In re NMDC Limited (GST AAR Karnataka) It is clearly evident from the aforesaid AAR Order that the authority has considered all the submissions and issued the proper order. Hence there is no error / apparent mistake on the face of the record, in the said order and hence the instant application is not valid and is liable for rejection, in terms of Section 98(2) of the CGST Act 2017. In view of the foregoing, the instant application filed by the applicant for rectification of mistake in the Advance Ruling order passed vide NO.KAR ADRG 69/ 2019 dated 21.09.2019 is hereby rejected. FULL TEXT OF OR...