TaxTMI 
TaxTMI 
2021 (4) TMI 936
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....he face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the Order. Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unless the appellant has been given an opportunity of being heard. 2. Under Section 103(1) of the Act, this Advance ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only (a). On the applicant who had sought it in respect of any matter referred to in subsection (2) of Section 97 for advance ruling; (....
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....he Order No. I/ ARA/ 2020 dated 31.01.2020 passed by the Tamilnadu State Authority for Advance ruling on the application for advance ruling filed by the appellant. 2. appellant is providing Manual and Mechanised House Keeping services, Man Power Supply and Security Services to Directorate of Medical Education under whom all the Tamil Nadu State Government Medical Colleges and Hospitals are functioning. 3. The application was accepted and taken up for hearing by AAR and during the course of hearing on 26/09/2019 the state jurisdiction officer also appeared for the hearing and submitted that a WP was filed in Hon'ble High court and gave a written submission stating that the appellant is not eligible for exemption at SI no 3 of the Notif....
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....utory provisions and case laws relied upon by them. DISCUSSION & FINDINGS: 6. We have carefully considered the various submissions made by the Appellant and the applicable statutory provisions. The appellant has stated that the Writ Petition No.24412 dated 19/08/2019 filed in Hon'ble High Court was not for seeking clarification on applicability of GST on the services provided by them to DME but for questioning the validity of the Tender process. 7.1 We find that the appeal was filed by the appellant mainly on the ground that in spite of the facts mentioned in detail on the merits of the case in the application before AAR along with the documentary evidences submitted before the AAR, the AAR have not given their ruling citing the section ....