2021 (7) TMI 1212 - AAR - GST

Correction Order rectifies typo in GST Ruling, emphasizing accuracy in legal proceedings

The cooperative housing society successfully obtained a corrigendum order to rectify a typographical error in the Advance Ruling Order issued under the ... Rectification of Mistake - typographical error - error apparent on the face of record or not - HELD THAT:- On perusal of the impugned order, it is noticed that such typographical error has indeed occurred in para No.4.1 and 4.2 and needs correction. “Therefore, this corrigendum order is issued, to correct the above mentioned error. Appeal disposed off. Issues:Correction of typographical error in the Advance Ruling Order.Analysis:The judgment pertains to a correction sought by the applicant, a cooperative housing society, regarding a typographical error in the Advance Ruling Order issued under Sections 98 of the Central Goods and Services Tax Act and the Maharashtra Goods and Services Tax Act, 2017. The error involved the incorrect mention of the name of the Authorized Representative as 'Smt. Satvinder Kaur' instead of 'Mrs. Akbinder Kaur Saini.' The applicant highlighted this error through an email, prompting the issuance of a corrigendum order by the Authority for Advance Ruling, Maharashtra.The corrigendum order acknowledges the typographical error in paras 4.1 and 4.2 of the original ruling and aims to rectify it. The corrected version now accurately reflects the involvement of 'Mrs. Akbinder Kaur Saini' as the Authorized Representative during the preliminary hearing and final hearing stages. The corrigendum clarifies the participation of the jurisdictional officers and the representatives from both sides in the proceedings, ensuring the accurate recording of events and submissions for the case.This judgment underscores the importance of maintaining accuracy in legal documents and orders issued by authorities. The correction of typographical errors is crucial to ensure the integrity and clarity of the legal process, especially in matters as significant as Advance Ruling Orders related to tax laws. By promptly addressing and rectifying such errors, the Authority for Advance Ruling upholds the principles of transparency and procedural correctness in its decision-making processes.