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EMPATHIC TRADING CENTRE
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

DR. RAVI PRASAD
MASHHOOD UR REHMAN FAROOQUI
Pet. Counsel
Ghalib Iqbal Sheriff
Res. Counsel
Na

Petitioner / Applicant

EMPATHIC TRADING CENTRE
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Sep 3, 2020
Order No.

KAR ADRG ROM 02/2020

Citation

2020(9) TAXREPLY 3926
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ORDER

PROCEDINGS UNDER SECTION 102 OF THE CGST ACT, 2017 & UNDER SECTION 102 OF THE KGST ACT, 2017 1. M/s. Empathic Trading Centre, (called as the ‘Applicant’ hereinafter), No.63/3 & 63/4, Noor Building, J.C. Road, Bengaluru-560002, have filed an application for rectification of mistake (ROM) alleging a mistake in the Advance Ruling order passed vide NO.KAR ADRG 28/2020 dated 23/04/2020, under Section 102 of CGST/KGST Act, 2017. 2. The applicant filed the instant application, for rectification of aforesaid ruling, alleging that the authority has ruled in the aforesaid order that the applicant is not eligible to opt to pay tax under Notification No.2/ 2019-Central Tax (Rate) dated 07.03.2019 as they are registered as a composition tax payer", where as they have not registered under the provisions of Section 10 of the Composition Scheme but opted for self payment of tax under Notification No. 2/2019-Central Tax (Rate) dated 07.03.2019, which is a m....

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