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COMMISSIONER, CGST, ROHTAK (M/S. KSC BUILDCON PRIVATE LIMITED)
(Appellate Authority for Advance Ruling, Haryana)

Hon'ble Judges:

MANOJ KUMAR SRIVASTAVA
ASHOK KUMAR MEENA
Pet. Counsel
---
Res. Counsel
Sofia Martin Joy

Petitioner / Applicant

COMMISSIONER, CGST, ROHTAK (M/S. KSC BUILDCON PRIVATE LIMITED)

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Haryana

Date Jul 23, 2024
Order No.

HAAAR/2020-21/15

Citation

2024(7) TAXREPLY 11508

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ORDER

(Passed by Haryana Appellate Authority for Advance Ruling under Section 101 (1) of the Haryana Goods and Services Tax Act, 2017 read with Section 101 (1) of the Central Goods and Services Tax Act, 2017) Preamble 1. In terms of Section 102 of the Central Goods & Services Tax, Act 2017/Haryana Goods & Services Tax Act, 2017 ('the Act, in Short), this Order may be amended by the Appellate Authority, so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate Authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the Appellant within a period of six months from the date of the Order. 2. In terms of Section 103 (1) of the Act, this advance ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only: - (a) on the Appellant who had sought it in respect or any matter referred to in sub-se....

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