https://www.taxtmi.com/highlights?id=57380 Rectification of Mistake - Applicant submits that the lower authority (AAR) had held that their activity would qualify as supply of goods attracting 12% whereas in the impugned order dated 27.9.2020, their activity has been classified as attracting 18% - A mistake apparent from the record is one to point out and for which no elaborate argument is required. It must be a glaring, obvious or self-evident mistake. - Section 102 of the CGST Act cannot be pressed into play in order to make a revision in a matter on which there could be two plausible interpretations - AAAR en-us Sun, 28 Mar 2021 13:54:55 +0530 Sun, 28 Mar 2021 13:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57380 Rectification of Mistake - Applicant submits that the lower authority (AAR) had held that their activity would qualify as supply of goods attracting 12% whereas in the impugned order dated 27.9.2020, their activity has been classified as attracting 18% - A mistake apparent from the record is one to point out and for which no elaborate argument is required. It must be a glaring, obvious or self-evident mistake. - Section 102 of the CGST Act cannot be pressed into play in order to make a revision in a matter on which there could be two plausible interpretations - AAAR Highlights GST Sun, 28 Mar 2021 13:54:55 +0530 https://www.taxtmi.com/highlights?id=57380