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

Hon'ble Judges:

M.V.S. CHOUDARY
M.A. SIDDIQUE
Pet. Counsel
Thiru. K. Sankaranarayanan
Res. Counsel
---

Petitioner / Applicant

THE ERODE CITY MUNICIPAL CORPORATION
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Tamilnadu

Date Dec 1, 2021
Order No.

TN/AAAR/20/2021(AR)

Citation

2021(12) TAXREPLY 5379
Original Order
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ORDER

1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamilnadu 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 to in subsection (2) of Section 97 for advance ruling;....

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