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Order of AAAR even if erroneous, cannot be reheard and corrected
Case Law Details
- Case Name
- In re Micro Instruments (GST AAAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Maharashtra, Advance Rulings
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In re Micro Instruments (GST AAAR Maharashtra)
The MAAAR rejected the Miscellaneous Application dated 25.09.2020 filed by the Applicant i.e. M/s. Micro Instrument, to restore their Application dated 21.08.2019 seeking Rectification of Mistake in the MAAAR Order No. MAH/AAAR/SS-RJ/26/2018-19 dated 22.03.2019, as the same had already been decided by the erstwhile Appellate Authority vide Order No. MAH/AAAR/SS-RJ/26A/2018-19 dated 11.12.2019, and therefore, the Miscellaneous Application dated 25.09.2020 filed by the Applicant was not legally maintainable and hence the same was liable to be reje...
