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TMI Blog2025 (3) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... noticed by the Authority or the Appellate Authority or the National Appellate Authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant appellant, the Authority or the Appellate Authority within a period of six months from the date of the order. Any mistake which is manifest, plain, or obvious may be regarded as a mistake apparent on the face of the record and thereby may be rectified invoking the provision of section 102. A rectification is done when there is an error which is apparent on the face of record in such decision or order or notice or certificate or any other document. Thus, errors which involves question of law cannot be rectified. The application for rectifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following questions vide serial number 14 of the application in FORM GST ARA-01: Question 1: Whether Jal Jeevan Mission is correct in classifying the services provided to Government entities as exempted services? Question 2: Whether the services are exempted under notification no. 12/2017 Central Tax (Rate) dated 28.06.2017? 1.4 This authority vide order dated 20.12.2024 held that the applicant provides services to Webel Technology Limited and not to the Public Health Engineering Department, Government of West Bengal. The instant supply of services therefore would not qualify to be an exempted supply under serial number 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended. 1.5 The applicant has filed an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate Authority or the National Appellate Authority may amend any order passed by it under section 98 or section 101 or section 101C respectively, 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 or the National Appellate Authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant appellant, the Authority or the Appellate Authority within a period of six months from the date of the order. 1.8 Any mistake which is manifest, plain, or obvious may be regarded as a mistake apparent on the face of the record and thereby may be rectified invoking the provision of section 102. A rectification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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