https://www.taxtmi.com/highlights?id=80364 Rectification of certain errors apparent on face of order denied in AAR ruling. AR contended AAR should have ruled on all queries. Held: No error apparent on record noticed, so no rectification required. As Customs Act provisions not attracted, differential IGST paid by applicant ineligible for ITC u/s of CGST Act, 2017. No apparent error or mistake on record as alleged by applicant, so application for advance ruling liable for rejection u/s 98(2) of CGST/TNGST Acts, 2017. en-us Mon, 12 Aug 2024 08:31:31 +0530 Mon, 12 Aug 2024 08:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80364 Rectification of certain errors apparent on face of order denied in AAR ruling. AR contended AAR should have ruled on all queries. Held: No error apparent on record noticed, so no rectification required. As Customs Act provisions not attracted, differential IGST paid by applicant ineligible for ITC u/s of CGST Act, 2017. No apparent error or mistake on record as alleged by applicant, so application for advance ruling liable for rejection u/s 98(2) of CGST/TNGST Acts, 2017. Highlights GST Mon, 12 Aug 2024 08:31:31 +0530 https://www.taxtmi.com/highlights?id=80364