Rectification of mistake — The submission of Mr. Bansal is that there is an error apparent on the face of the order dated 16-4-2018 inasmuch as, while on the other hand, this Court rightly took note of the fact that the exemption from IGST was granted, for the first time, vide notification dated 13-10-2017 and that such an exemption was not in force on the implementation of the Goods and Services Tax Act w.e.f. 1-7-2017.

Jindal Dyechem Industries (P) Ltd. Vs. Union of India [2019] 17 TAXLOK.COM 125 (Delhi)