AAR denied error rectification. Queries not ruled. No error found. Differential IGST ineligible for ITC. Application rejected.
Case-Laws
GST
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 mistak
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