Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

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

Hon'ble Judges:

D. JAYAPRIYA
A. VALLI
Pet. Counsel
---
Res. Counsel
Deepak Suneja
Mahesh Kumar

Petitioner / Applicant

MITSUBISHI ELECTRIC INDIA PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Jul 24, 2024
Order No.

Advance Ruling No. 116-AAR-2023 - Rectification of Mistake

Citation

2024(7) TAXREPLY 10596
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

PROCEEDINGS UNDER SECTION 102 OF THE CGST ACT, 2017 AND UNDER SECTION 102 OF THE TNGST ACT, 2017. Mr. Gurvinder Singh Gandhi, Chief Financial Officer, M/s. Mitsubishi Electric India (P) Ltd., Isana Katima, Door No. 497 and 498, 3rd floor, Poonamallee High Road, Aurambakkam, Chennai, having GSTIN 33AAGCM7782A1ZKJ has filed an application dated 14.03.2024, for rectification of mistake (ROM) under Section 161 of the CGST Act, 2017, against the ruling passed by this authority vide Advance Ruling No. 116/AAR/ 2023 dated 22.11.2023. 2. The applicant has filed the instant application for alleged ratification of certain errors that were apparent on the face of the Order, and under the said application, the applicant has stated as below:- “FERRORS APPARENT ON THE FACE OF RECORD 9. In this respect, it is stated that no opinion has been expressed on the following questions on which Advance Ruling has been sought a. Whether the Company is eligible io avail the inp....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
10
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).