2020 (2) TMI 537

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....MEMBER ORDER (Under Section 102 of the Central Goods and Services Tax Act/ Maharashtra Goods and Services Tax Act. 2017) Heard: Mr. Amit Rustogi, C.A. In the case of the applicant, M/s. Security and Intelligence Services (India) Limited, holder of GSTIN 27AAECS3538A1ZN, an advance ruling order was passed under Section 98 of the Central Goods and Services Tax Act and the Maharashtra Goo....

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....and therefore, it would qualify as a "Governmental Authority". In view of the aforesaid mistake apparent on the face of the record, the applicant has requested to rectify the original advance ruling order and hold the VNIT as Governmental Authority. 4. The subject matter was fixed for hearing. Mr. Amit Rustogi, C.A. attended on 02.01.2020 and was heard on the matter. 5. In the present matter....

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....in the subject case" 5.1 Thus, the issue raised by the applicant by way of rectification application, has already been considered by this authority in the order itself. 6. We find that this authority has rightly decided the matter as per the facts and contention submitted on the record while passing of the impugned advance ruling order and there is no apparent mistake from the record to be r....