https://www.taxtmi.com/caselaws?id=404503 The appeal filed by M/s Durga Projects & Infrastructure Pvt Ltd against the Rectification of Mistake (ROM) order dated 11th Sept 2020 was dismissed as it was deemed not maintainable. The rejection of the ROM application did not extend the limitation period for filing an appeal against the original advance ruling, and the statutory time limit for such an appeal had expired. The Appellate Authority held that an appeal can only be made against an advance ruling pronounced under Section 98(4), and since the appeal was against the ROM rejection order, it was not admissible under Section 100 of the CGST Act. en-us Tue, 02 Feb 2021 00:00:00 +0530 Mon, 24 Mar 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404503 The appeal filed by M/s Durga Projects & Infrastructure Pvt Ltd against the Rectification of Mistake (ROM) order dated 11th Sept 2020 was dismissed as it was deemed not maintainable. The rejection of the ROM application did not extend the limitation period for filing an appeal against the original advance ruling, and the statutory time limit for such an appeal had expired. The Appellate Authority held that an appeal can only be made against an advance ruling pronounced under Section 98(4), and since the appeal was against the ROM rejection order, it was not admissible under Section 100 of the CGST Act. Case-Laws GST Tue, 02 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404503