https://www.taxtmi.com/caselaws?id=301195 AAAR Maharashtra rejected the applicant's rectification application seeking correction of an advance ruling regarding export of services and zero-rated tax treatment under IGST Act 2017. The Authority held no error apparent on record existed in the original order, noting the tax liability determination under Section 97(2)(e) CGST Act 2017 involved debatable interpretations rather than clear mistakes. The Authority considered all case law cited by applicant regarding "error apparent" principles and found the original ruling legally sound. A subsequent miscellaneous application was deemed legally non-maintainable and rejected. en-us Thu, 24 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301195 AAAR Maharashtra rejected the applicant's rectification application seeking correction of an advance ruling regarding export of services and zero-rated tax treatment under IGST Act 2017. The Authority held no error apparent on record existed in the original order, noting the tax liability determination under Section 97(2)(e) CGST Act 2017 involved debatable interpretations rather than clear mistakes. The Authority considered all case law cited by applicant regarding "error apparent" principles and found the original ruling legally sound. A subsequent miscellaneous application was deemed legally non-maintainable and rejected. Case-Laws GST Thu, 24 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301195