https://www.taxtmi.com/caselaws?id=390123 The rectification application seeking to amend an Advance Ruling order was dismissed by the Authority due to the absence of submitted contract copies and the application being time-barred under Section 102 of the CGST Act/MGST Act, 2017. The applicant's claim of presenting the contract copies during the hearing was refuted by the Authority's findings, leading to the rejection of the rectification request. The decision emphasized the significance of timely submissions and supporting documentation in rectification applications to ensure compliance with statutory provisions. en-us Tue, 03 Dec 2019 00:00:00 +0530 Mon, 26 Oct 2020 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390123 The rectification application seeking to amend an Advance Ruling order was dismissed by the Authority due to the absence of submitted contract copies and the application being time-barred under Section 102 of the CGST Act/MGST Act, 2017. The applicant's claim of presenting the contract copies during the hearing was refuted by the Authority's findings, leading to the rejection of the rectification request. The decision emphasized the significance of timely submissions and supporting documentation in rectification applications to ensure compliance with statutory provisions. Case-Laws GST Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390123