2019 (12) TMI 1006

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....BER PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) Heard: Mr. Suresh Porwal, C.A. ORDER (Under Section 102 of the Central Goods and Services Tax Act/ Maharashtra Goods and Services Tax Act. 2017) In the case of the applicant, M/s. Sir J.J. College of Architecture Consultancy Cell, holder of GSTIN....

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....e applicant are in the nature of pure services or works contract services." In the above context, the applicant in his application has submitted that, the agreement copy was already submitted to the office of advance ruling during the hearing on 26th July 2018. The applicant has submitted the acknowledgment copy of this submission of the agreement (dated 26th July, 2018) along with the hard cop....

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.... "102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority or the Appellate Authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant or the appellant within a period of s....