Micro Instruments ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- December 11, 2019
- Type:
- Rectification Of Advance Ruling
- Members:
- Sungita Sharma, Rajiv Jalota
Subject
Allegations made by the Appellant with regard to the error in the impugned AAAR Order which is apparent from the face of record, is rejected
Summary
The limited issue was to ascertain whether there is any error which is apparent on the face of the record i.e. the impugned AAAR Order dated 22.03.2019 as envisaged under section 102 of the CGST Act, 2017. HELD BY AAAR: The primary issue raised by th…
Judgement
A. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. B. In the present case, appeal had been filed under Section 100 of the…