2021 (9) TMI 271

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....uthorized Representative PROCEDINGS UNDER SECTION 98(2) OF THE CGST ACT, 2017 & UNDER SECTION 98(2) OF THE KGST ACT, 2017 Sri. V. Mohandas Pai, Prop. M/s Dheeraj Enterprises, I Floor, #245/2, 5th Cross, 5th Block, 3rd Phase, Banashankari 3rd Stage, Bengaluru-560085, having GSTIN 29AJZPP9276F1Z2, have filed an application for rectification of mistake (ROM), under Section 161 of CGST/KGST Act,....

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....Balasubramani, Advocate & authorised representative of the applicant appeared for personal hearing proceedings held on 15.04.2021 before this authority and reiterated their submissions made in the ROM application. 5. DISCUSSION & FINDINGS 5.1 We have considered the submissions made by the Applicant in their application for rectification of alleged mistake as well as the submissions made by t....

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....rawn process of reasoning on points on which there may be conceivably two opinions. A decision on a debatable point is not mistaken apparently from the record. A mistake apparent from the record is one for which no elaborate argument is required. It must be a glaring, obvious or self-evidenced mistake. If it is a mistake that requires to be established by the complicated process of investigation, ....