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ERODE CITY MUNICIPAL CORPORATION
(Appellate Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

MANDALIKA SRINIVAS
DHEERAJ KUMAR
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

ERODE CITY MUNICIPAL CORPORATION
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Tamilnadu

Date Jan 13, 2023
Order No.

A.R. Appeal No. 09/2021 /AAAR - ROE

Citation

2023(1) TAXREPLY 7187
Original Order
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ORDER

PROCEEDINGS UNDER SECTION 102 OF THE CGST ACT, 2017 & UNDER SECTION 102 OF THE TNGST ACT, 2017 M/s. Erode City Municipal Corporation (hereinafter referred to as “Appellant') 246. Brough Road, Erode holding GSTIN 33ABAIS3460E1Z8 filed an application for Rectification of Error (ROE) of the Appeal Order No. 20/2021 dated 01.12.2021, under Section 102 of CGST/TNGST Act, 2017. 2. The Appellant filed the instant application requesting rectification of decisions in the order No: AAAR/20/2021 (AR) dated: 01.12.2021, in respect of the following:- i. Appeal was against the Ruling extended for Q. No. 2 which had 13 activities and ruling was extended only with respect of Activities at Sl.No. 1 to 9 and 13. Ruling is sought with regard to the activities at SI. No. 10, 11 and 12 of the Table under Para 2 of the said order dated: 01.12.2021 of the AAAR; ii. The activities at Sl.No. 5A-Charges for TV advertisement, in Bus Stand; 5C- Flower shop in bus stand in open spa....

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