2020 (2) TMI 537

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..... in the order itself - this authority has rightly decided the matter as per the facts and contention submitted on the record while passing of the impugned advance ruling order and there is no apparent mistake from the record to be rectified in the said order. Therefore, the present application is not found tenable under scope of rectification. Hence it is rejected. - GST-ARA-125/2018/Rectificati .....

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..... hin prescribed time by the applicant. 3. The applicant has contended, vide the application, that there is an error apparent on the face of the record. Applicant has submitted that it has incorrectly been observed from the submission made by the applicant that Visvesvaraya National Institute of Technology (VNIT) cannot be considered as a Government Authority . In fact, the VNIT has been confer .....

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..... the submissions made by the applicant, that VNIT has neither been set up by an Act of Parliament or a State Legislature, nor has been established by any Government, with ninety percent or more participation by way of equity or control, to carry out any function entrusted to Municipality under Article 243W of the Constitution Or to a Panchayat under 243G of the Constitution. Hence, they cannot be c .....

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