9911796707
TMI Blog2021 (9) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... and the issue pending under the proceedings are one and same i.e. classification of the services provided by the applicant. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case, as all the conditions therein are fulfilled - HELD THAT:- There is no error/ mistake apparent on record in the aforesaid ruling as alleged by the applicant. In fact the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive PROCEDINGS UNDER SECTION 98(2) OF THE CGST ACT, 2017 UNDER SECTION 98(2) OF THE KGST ACT, 2017 Sri. V. Mohandas Pai, Prop. M/s Dheeraj Enterprises, I Floor, #245/2, 5th Cross, 5th Block, 3rd Phase, Banashankari 3rd Stage, Bengaluru-560085, having GSTIN 29AJZPP9276F1Z2, have filed an application for rectification of mistake (ROM), under Section 161 of CGST/KGST Act, 2017, against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate authorised representative of the applicant appeared for personal hearing proceedings held on 15.04.2021 before this authority and reiterated their submissions made in the ROM application. 5. DISCUSSION FINDINGS 5.1 We have considered the submissions made by the Applicant in their application for rectification of alleged mistake as well as the submissions made by them during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n process of reasoning on points on which there may be conceivably two opinions. A decision on a debatable point is not mistaken apparently from the record. A mistake apparent from the record is one for which no elaborate argument is required. It must be a glaring, obvious or self-evidenced mistake. If it is a mistake that requires to be established by the complicated process of investigation, arg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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