The instant application is not maintainable and is liable for rejection in terms of Section 98 (2) of the CGST Act and hence the same is dismissed as inadmissible.
Authority for Advance Ruling — Rectification of Mistake – The applicant filed the application for alleged rectification of mistake, challenging the correctness and legality of the aforesaid ruling, instead of bringing out the mistakes apparent on record in the said order. The applicant submitted that the initiation of a proceeding is only with the issue of SCN not by mere issuance of an intimation of the probable tax payable under DRC-01A. The authority observed that there is no error/ mistake apparent on record in the aforesaid ruling as alleged by the applicant. In fact the applicant is challenging the correctness and legality of the said ruling, instead of bringing out any error apparent on record in the said ruling.
Held that:- The Hon’ble Authority for Advance Ruling held that the instant application is not maintainable and is liable for rejection in terms of Section 98 (2) of the Act 2017 and hence the same is dismissed as inadmissible.
The instant application is not maintainable and is liable for rejection in terms of Section 98 (2) of the CGST Act and hence the same is dismissed as inadmissible.
Authority for Advance Ruling — Rectification of Mistake – The applicant filed the application for alleged rectification of mistake, challenging the correctness and legality of the aforesaid ruling, instead of bringing out the mistakes apparent on record in the said order. The applicant submitted that the initiation of a proceeding is only with the issue of SCN not by mere issuance of an intimation of the probable tax payable under DRC-01A. The authority observed that there is no error/ mistake apparent on record in the aforesaid ruling as alleged by the applicant. In fact the applicant is challenging the correctness and legality of the said ruling, instead of bringing out any error apparent on record in the said ruling.
Held that:- The Hon’ble Authority for Advance Ruling held that the instant application is not maintainable and is liable for rejection in terms of Section 98 (2) of the Act 2017 and hence the same is dismissed as inadmissible.