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TaxReply India Pvt Ltd

V.S. TRADING COMPANY.
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

BALAKRISHNA
B. SUSEEL KUMAR
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

V.S. TRADING COMPANY.

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Mar 18, 2025
Order No.

TN/25/AAR/2023, Rectification Of Mistake

Citation

2025(3) TAXREPLY 12893

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ORDER

PROCEEDINGS UNDER SECTION 102 OF THE CGST ACT, 2017 AND UNDER SECTION 102 OF THE TNGST ACT, 2017. Shri. P. Vasudevan, Proprietor, M/s. V.S. Trading Company having GSTIN 33AAGCM7782A1ZK, has filed an application dated 22.09.2023, for rectification of mistake (ROM) under Section 102 of the CGST Act, 2017, against the ruling passed by this authority vide Advance Ruling No.25/AAR/2023 dated 20.06.2023. 2. The applicant has filed the instant application for alleged rectification of certain errors that were apparent on the face of the Order. They claim that the decision of the Advance Ruling Authority has erred in the classification of their product. While the applicant had requested for rectification of the order, they have not specifically mentioned how and where the authority have erred in deciding the classification of the product. Though the request for rectification is not specific as per the application, they have once again reiterated the same process and stuck to their cl....

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