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TaxReply India Pvt Ltd

MITSUBISHI ELECTRIC INDIA PRIVATE LIMITED
(Appellate Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

RAM NIWAS
D. JAGANNATHAN
Pet. Counsel
---
Res. Counsel
Mahesh Kumar
Ankit Sachdeva

Petitioner / Applicant

MITSUBISHI ELECTRIC INDIA PRIVATE LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Tamilnadu

Date Feb 12, 2025
Order No.

A. R. Appeal No. 08/2024/AAAR, Order-in-Appeal No. AAAR/ 1/2025 (AR)

Citation

2025(2) TAXREPLY 12647
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ORDER

Preamble 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamil Nadu 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 applicant within a period of six months from the date of the Order. Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unless the Appellant has been given an opportunity of being heard. 2. Under 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 applicant who had sought it in respect of any matter referred t....

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