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NARSIMHA REDDY & SONS
(Appellate Authority for Advance Ruling, Telangana)

Hon'ble Judges:

NEETU PRASAD
B.V. SIVA NAGA KUMARI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

NARSIMHA REDDY & SONS
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Telangana

Date Oct 19, 2022
Order No.

AAAR.COM/02/2022 Order-in-Appeal No. AAAR/08/2022

Citation

2022(10) TAXREPLY 6610
Original Order
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ORDER

1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), 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 applicant or 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 to in sub-Section (2) of Section 97 for advance ruling; (b) On the concerned off....

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