Rectification limited to errors apparent on record; Section 102 not available; rectification rejected under Section 98(2)
Case-Laws
GST
The AAR denied the rectification application, holding that rectification under Section 102 is permissible only for errors apparent on the face of the record and that no such error existed. The applicant sought insertion of a provision characterising body-building activity performed on a chassis owned by an unregistered customer as supply of services und
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