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KARNATAKA STATE ELECTRONICS DEVELOPMENT CORPORATION LIMITED
(Appellate Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

D.P. NAGENDRA KUMAR
M.S. SRIKAR
Pet. Counsel
Shri. Rishabh Singhvi
Res. Counsel
Na

Petitioner / Applicant

KARNATAKA STATE ELECTRONICS DEVELOPMENT CORPORATION LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Karnataka

Date Mar 8, 2021
Order No.

KAR/AAAR/ROM-01/2021

Citation

2021(3) TAXREPLY 4036
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ORDER

PROCEEDINGS (Under Section 102 of the CGST Act, 2017 and the KGST Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 2. The present matter is an application for rectification of mistake (ROM) filed by M/s Karnataka State Electronics Development Corporation Limited, 2nd Floor, TTMC A Block, BMTC Complex, K H Road, Shanthinagar, Bengaluru - 560 027 (herein after referred to as Applicant) in terms of Section 102 of the CGST Act to rectify errors which apparently have occurred in the appeal order No KAR/AAAR-04/2020-21 passed by us in appeal proceedings on 27th Sept 2020. 3. An app....

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