Rectification of certain errors apparent on face of order denied ...

AAR denied error rectification. Queries not ruled. No error found. Differential IGST ineligible for ITC. Application rejected.

Case Laws GST

August 12, 2024

Rectification of certain errors apparent on face of order denied in AAR ruling. AR contended AAR should have ruled on all queries. Held: No error apparent on record noticed, so no rectification required. As Customs Act provisions not attracted, differential IGST paid by applicant ineligible for ITC u/s of CGST Act, 2017. No apparent error or mistake on record as alleged by applicant, so application for advance ruling liable for rejection u/s 98(2) of CGST/TNGST Acts, 2017.

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Rectification of certain errors apparent on face of order denied ...

AAR denied error rectification. Queries not ruled. No error found. Differential IGST ineligible for ITC. Application rejected.

Case Laws GST

August 12, 2024

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