Case Law Details

Case Name : In re Emerald Court Co-operative Housing Society Ltd. (GST AAR Maharashtra)
Appeal Number : GST/ARA/113/2019-20/Corrigendum/21-22/B-34
Date of Judgement/Order : 27/07/2021
Related Assessment Year :

In re Emerald Court Co-operative Housing Society Ltd. (GST AAR Maharashtra)

CORRIGENDUM

In the case of the applicant, M/s. Emerald Court Co-operative [lousing Society 1.1d, holder of GSTIN Number 27AABAE1552D1Z8. a Ruling was passed under Sections 98 of the Central Goods and Services Tax Act and the Maharashtra Goods and Services Tax Act 2017  vide Advance Ruling Order No. GST-ARA-113/2019-20/B-29 Mumbai. dated 13.07.2021.

The aforesaid applicant has brought to our notice vide email dated 14.07.2021 that, an error has been noticed under hearing part in para No. 4.1 and 4.2 at two places wherein the name of Authorized representative is mentioned as “Smt. Satvinder Kaur” instead of “Mrs. Akbinder Kaur Saini:.

2. On perusal of the impugned order, it is noticed that such typographical error has indeed occurred in para No. 4.1 and 4.2 and needs correction. Therefore, this corrigendum order is issued, to correct the above mentioned error.

Hence, now para No. 4.1 and 4.2 may be read as under:-

“4.1 Preliminary hearing in the matter was held on 28.05.2021. Mrs. Akbinder Kaur Saini (C.A), Authorized Representative, appeared, and requested for admission of their application. Jurisdictional Officers Shri. Rajesh Advani, Deputy Commissioner, MUM-VAT-C-720, Nodal Division-007, Mumbai and Shri. Shailesh Mulam were also present.

4.2 The application was admitted and called for final hearing on 22.06.2021. Mrs. Akbinder Kaur Saini (C.A). Authorized Representative, appeared. made oral and written submissions. Jurisdictional Officers Shri. Rajesh Advani. Deputy Commissioner, MUM-VAT-C-720, Nodal Division-007, Mumbai and Shri. Shailesh Mulam were also present and made submissions. We heard both the sides.”

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