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TMI Blog2019 (12) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) Heard: Mr. Suresh Porwal, C.A. ORDER (Under Section 102 of the Central Goods and Services Tax Act/ Maharashtra Goods and Services Tax Act. 2017) In the case of the applicant, M/s. Sir J.J. College of Architecture Consultancy Cell, holder of GSTIN27AAJAS7455FIZ4, an advance ruling order was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orks contract services." In the above context, the applicant in his application has submitted that, the agreement copy was already submitted to the office of advance ruling during the hearing on 26th July 2018. The applicant 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny order passed by it under section 98 or section 101, so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority or the Appellate Authority on its 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 rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 102 of CGST Act/MGST Act, 2017. It is delayed and barred by limitation. Therefore, the said application is not found tenable under scope of rectification. Hence it is 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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