2019 (3) TMI 1866 - AAR - GST

Rectification of mistake - error apparent on the face of record - typographical error - HELD THAT - As per the request of applicant exercising the power vested in the Authority U/s 102 of the CGST Act 2017 a rectification order is issued as under - Rudhrahhishek Enterprises Limited and GSTIN 09AAGCR1735AIZP i) In the subject mentioned at page 01 of the order no. 22. ii) In paragraph 01 at page no. 01 of the order no. 22. iii) At page no. 08 of the order no. 22. will be read as Rudrabhishek Enterprises Limited and GSTIN 09AAACR0707L2ZD .

Summary

Issues involved: Rectification of Order of the Authority for Advance Ruling under Section 102 of GST Act

Analysis:
1. Rectification Request by the Applicant:
The applicant sought rectification of Order No. 22 for Advance Ruling issued by the Authority for Advance Ruling on 25.01.2019. The discrepancy highlighted was related to the name of the company and GSTIN provided in the online application versus the hard copy submitted. The correct details were Rudrabhishek Enterprises Limited and GSTIN 09AAACR0707L2ZD, whereas the erroneous submission was Rudhrabhishek Enterprises Limited and GSTIN 09AAGCR1735A1ZP.

2. Rectification Order Issued:
In response to the rectification request, the Authority, in the exercise of its power under Section 102 of the CGST Act, 2017, issued a rectification order. The order clarified that the name "Rudhrahhishek Enterprises Limited" and GSTIN "09AAGCR1735A1ZP" mentioned in the original Order No. 22 would be corrected to "Rudrabhishek Enterprises Limited" and GSTIN "09AAACR0707L2ZD." The rectification was specified to be made in the subject, paragraph, and page of the original order to reflect the accurate details.

This judgment underscores the importance of accurate submission of details in applications for advance rulings under the GST Act. It showcases the procedural aspect of rectification by the Authority for Advance Ruling in case of discrepancies in the information provided by the applicant. The rectification order serves to ensure the correctness and consistency of the records, aligning with the legal requirements and maintaining the integrity of the advance ruling process.