2021 (12) TMI 115 - AAR - GST

Rectification of mistake - error apparent on the face of record - name of the authorised representative of the applicant has been incorrectly mentioned - constitution of the applicant has been wrongly mentioned as a Private Limited Company where as the applicant is a Partnership Firm - HELD THAT - The copies of GST registration certificate of the applicant also the letter of authorization of the applicant authorizing Sri. Shivaram Bhat, Chartered Accountant, enclosed to the instant application is examined and it is observed that the mistakes, though are typographical errors, are apparent or record needs rectification. The aforesaid mistakes that are apparent on record brought to our notice is rectified. The name of the authorised representative of the applicant stands corrected as Sri. Shivaram Bhat at page 1 para 7 of page 3 and also the constitution of the applicant stands corrected as Partnership Firm - application allowed.

Summary

Issues involved: Rectification of mistake in the ruling passed by the Advance Ruling Authority regarding the incorrect mention of the authorized representative's name and the constitution of the applicant.

Analysis:

1. Rectification of Mistakes:
The applicant, a Partnership Firm, filed an application for rectification of two mistakes in the ruling passed by the Advance Ruling Authority. The mistakes involved the incorrect mention of the authorized representative's name as "Sri. Sridharan Bhat" instead of the correct name "Sri. Shivaram Bhat," and the misrepresentation of the applicant's constitution as a "Private Limited Company" instead of a "Partnership Firm."

2. Discussion & Findings:
Upon considering the submissions made by the Applicant, the Advance Ruling Authority observed that the mistakes were typographical errors but were apparent on record and required rectification. The Authority examined the copies of the GST registration certificate and the letter of authorization authorizing Sri. Shivaram Bhat as the authorized representative. As a result, the Authority found the need to rectify the errors brought to their notice.

3. Rectification Order:
In light of the above findings, the Advance Ruling Authority issued a rectification order to correct the mistakes in the ruling. The authorized representative's name was rectified as "Sri. Shivaram Bhat" at the specified pages, and the constitution of the applicant was corrected as a "Partnership Firm" in the ruling passed by the Authority in Order No. KAR ADRG 62/2021 dated 29/10/2021.

This judgment highlights the importance of rectifying mistakes in legal rulings to ensure accuracy and adherence to the correct details of the parties involved. The Authority's decision to rectify the errors showcases a commitment to upholding the integrity and correctness of legal processes.