Puranik Builders Limited ., In re
Date: July 22, 2024
Subject Matter
Rectification of advance ruling cannot be based on debatable points of law or fact, but only on apparent mistakes from the record
Summary
In this case, the appellant sought rectification of an order from the Maharashtra Authority for Advance Ruling (MAAAR), which mandated the refund of excess GST collected from customers. The key argument from the appellant was that MAAAR exceeded its…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA 1. M/s. Puranik Builders Limited (hereinafter referred to as the “Appellant”) has sought for the amendment in the MAAAR Order No. MAH/AAAR/DS-RM/19/22-23 dated 31.03.2023 passed in the matter of appeal filed by the Appellant against the MAAR Order No. GST-ARA/68/2019-20/B-52 dated 27.08.2021. 2. The Bri…