9911796707
TMI Blog2019 (12) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.10.2018, as per the documents 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 contract, 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. The applicant has filed rectification application on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the case of the applicant, M/s. Sir J.J. College of Architecture Consultancy Cell, holder of GSTIN27AAJAS7455FIZ4, an advance ruling order was passed under Section 98 of the Central Goods and Services Tax Act and the Maharashtra Goods and Services Tax Act, 2017 vide Order no. GST-ARA-54/2018-19/B-128 Mumbai, dated 12.10.2018 = 2018 (12) TMI 894 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant has submitted the acknowledgment copy of this submission of the agreement (dated 26th July, 2018) along with the hard copy of agreement. Further, the applicant has referred to the e-mail sent by him on 27.12.2018 to the office of advance ruling on this subject. The copy of mail is also submitted with this application. Considering the facts of the case, applicant has requested this authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant or the appellant within a period of six months from the date of the order: Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made unless the applicant or the appellant has given amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected. ORDER (Under Section 102 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act. 2017) NO.GST-ARA-54/2018/Rectification-3/2019-20/B-118 Mumbai, dt. 03-12-2019 Considering the facts on record and provisions under Section 102 of CGST Act/MGST Act, the application for rectification is barred by li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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