Float Glass Centre, In re - Taxpublishers.in

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The Tax Publishers 2024 TaxPub(GST) 908 (AAAR- Tamilnadu) IN THE APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU ASHISH VARMA, I.R.S., & D. JAGANNATHAN, I.A.S., MEMBER Float Glass Centre, In re A.R. Appeal No. 01/2024/AAAR, Order-in-Appeal No. AAAR/4/2024 (AR) 26 March, 2024 Represented by: M. Hari Radhakrishnan, Advocate ORDER (Passed by Tamil Nadu State Appellate Authority for Advance Ruling under section 101(1) of the Tamil Nadu Goods and Services Tax Act, 2017) Preamble 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamil Nadu Goods & Services Tax Act 2017 ("the Act", in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the 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,- SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 908 (AAAR- Tamilnadu)

IN THE APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU

ASHISH VARMA, I.R.S., & D. JAGANNATHAN, I.A.S., MEMBER

Float Glass Centre, In re

A.R. Appeal No. 01/2024/AAAR, Order-in-Appeal No. AAAR/4/2024 (AR)

26 March, 2024

Represented by: M. Hari Radhakrishnan, Advocate

ORDER

(Passed by Tamil Nadu State Appellate Authority for Advance Ruling under section 101(1) of the Tamil Nadu Goods and Services Tax Act, 2017)

Preamble

1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamil Nadu Goods & Services Tax Act 2017 ("the Act", in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the 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,-