Maintainability of petition — The applicant has submitted a letter on 10.10.2019 for rectification of Advance Ruling order dt. 12.10.2018.

In the present matter, the applicant's ARA order was passed by the authority on 12.10.2018, as per the documents submitted on record at the time of final hearing. On going through the record, it is seen that, the applicant has not provided any copies of contract, entered into by them with MCGM at the time of hearing. Therefore, the applicant's contention that such copies were submitted during hearing is not accepted.

Further, the applicant has filed rectification application on 10.10.2019 which is beyond the statutory limit of six months as prescribed under Section 102 of CGST Act/MGST Act, 2017. It is delayed and barred by limitation. Therefore, the said application is not found tenable under scope of rectification. Hence it is rejected. — Sir J.J. College of Architecture Consultancy Cell, In Re… [2019] 19 TAXLOK.COM 034 (AAR-Maharashtra)