Case Law Details
In re Durga Projects & Infrastructure Pvt Ltd (GST AAAR Karnataka)
even in cases where a rectification of mistake application is admitted and a mistake apparent on record is corrected, the original order is not set aside. The original order remains on record and only the mistakes are corrected therein. The principle of doctrine of merger will not apply in such cases. Any appeal can be made only against the original order which will be read together with the correction made in the rectification order. In this case, the rectification application was not admitted as there was no error apparent on record and hence, the original order stands without any changes. The ROM rejection order does not merge with the original advance ruling order. The original advance ruling stands without any corrections. The appeal should have been filed by the Appellant against the advance ruling order dated 25-07-2019 within the period of 30 days from the date of communication of the said order or such extended period as permitted in terms of the proviso to Section 100(2) of the CGST Act.
We also observe that in the instant appeal, the Appellant is aggrieved by the fact that the lower Authority had given a different ruling in the application filed by M/s Nforce Infrastructure India Pvt Ltd when the subject matter and facts were the same as their case.Further, the issue which was part of the original application for advance ruling is now being contested in appeal before us. Assuming for the sake of argument that we consider this appeal as an appeal against the advance ruling dated 25-07-2019, even then we observe that the statutory time limit for filing an appeal against the advance ruling order has long expired, this Appellate Authority being a creature of the statue is empowered to condone a delay of only a period of 30 days after the expiry of the initial time period for filing appeal. We are not empowered to condone any delay beyond what the statute permits us.
In view of the aforesaid, we hold that the appeal filed against the ROM order KAR ROM 03/2020 dated 11-09-2020 is not maintainable in as much as the impugned order is not an appealable order under Section 100 of the CGST Act, 2017. We also hold that the ROM rejection order dated 11-09-2020 does not merge with the original advance ruling dated 25-07-2019. Since the appeal is not maintainable, the question of addressing the issues raised in appeal as well as the condonation of delay application do not arise.
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