Case Law Details
In re Shri J.J. College of Architecture Consultancy Cell (GST AAR Maharashtra)
In the present matter, the applicant’s ARA order was passed by the authority on 12.10.2018, as per the document submitted on record at the time of final hearing. On going through the record, it is seen that, the applicant has not provided any copies of contact, entered into by them with MCGM at the time of hearing. Therefore, the applicant’s contention that such copies were submitted during hearing is not accepted. Further, the applicant has filed rectification application on 10.10.2019 which is beyond the statutory limit of six months as prescribed under Section 102 of CGST Act/MGST Act, 2017. It is delayed and barred by limitation. Therefore, the said application is not found tenable under scope of rectification. Hence it is rejected.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
(Under Section 102 of the Central Goods and Services Tax/Maharashtra Goods and Services Tax Act, 2017)
In the case of applicant, M/s. Shri J.J. College of Architecture Consultancy Cell, holder of GSTN 27AAJAS7455FIZ4, an advance ruling order was passed under Section 98 of the Central Goods and Services Tax Act 2017 and the Maharashtra Goods and Services Tax Act, 2017, vide order No. GST-ARA-54/2018-19/B-128 Mumbai, dated 12.10.2018.
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