https://www.taxtmi.com/highlights?id=56893 Appeal against the rejection of application for Rectification of mistake (ROM) by the AAR - The appeal filed against the ROM order is not maintainable in as much as the impugned order is not an appealable order u/s 100 of the CGST Act, 2017 - the ROM rejection order does not merge with the original advance ruling - Since the appeal is not maintainable, the question of addressing the issues raised in appeal as well as the condonation of delay application do not arise. - AAAR en-us Wed, 24 Feb 2021 16:34:12 +0530 Wed, 24 Feb 2021 16:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56893 Appeal against the rejection of application for Rectification of mistake (ROM) by the AAR - The appeal filed against the ROM order is not maintainable in as much as the impugned order is not an appealable order u/s 100 of the CGST Act, 2017 - the ROM rejection order does not merge with the original advance ruling - Since the appeal is not maintainable, the question of addressing the issues raised in appeal as well as the condonation of delay application do not arise. - AAAR Highlights GST Wed, 24 Feb 2021 16:34:12 +0530 https://www.taxtmi.com/highlights?id=56893