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TaxReply India Pvt Ltd

ALCOATS
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

M. P. RAVI PRASAD
T. KIRAN REDDY
Pet. Counsel
---
Res. Counsel
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Petitioner / Applicant

ALCOATS

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Nov 26, 2021
Order No.

KAR ADRG ROM 03/2021

Citation

2021(11) TAXREPLY 5171

Original Order
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ORDER

M/s. ALCOATS (herein after referred to as “Applicant”}, Plot No.242, Hebbal Industrial Area, Mysuru - 570 018, having GSTIN 29AAHFA7052R1ZS, have filed an application for rectification of mistake (ROM) under Section 102 of CGST Act, 2017 and Section 102 of KGST Act, 2017 against the ruling passed by this authority vide Order No. KAR ADRG 62/2021 dated 29/10/2021. 2. The applicant filed the instant application to bring to the notice of this authority, for rectification of two mistakes apparent on record, that (i) the name of the authorised representative of the applicant has been incorrectly mentioned at page 1 & para 7 of page 3 as Sri. Sridharan Bhat where as the correct name is Sri. Shivaram Bhat and (ii) the constitution of the applicant has been wrongly mentioned as a “Private Limited Company” where as the applicant is a “Partnership Firm”. DISCUSSION & FINDINGS 3. We have considered the submissions made by the Applica....

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