The appeal filed against the ROM is not maintainable, the ROM rejection order dated does not merge with the original advance ruling
Section 102 of CGST Act— Rectification of mistake— In the instant case, the appellant had filed an application for advance ruling seeking a ruling on the questions relating to payment of tax on the royalty paid in respect of the mining lease and the contributions made to DMF and NMET. The said application was admitted by the Authority and examined and a ruling was pronounced.
the Appellant made an application to the Authority for rectification of mistake (ROM) in the advance ruling.
This ROM application was rejected by the Authority as there was no error/mistake which was apparent on record. It is against this rejection of ROM that this appeal has been filed before us.
In this case, the rectification application was not admitted as there was no error apparent on record and hence, the original order stands without any changes. The ROM rejection order does not merge with the original advance ruling order. The original advance ruling stands without any corrections. The appeal should have been filed by the Appellant against the advance ruling order
Held that— we hold that the appeal filed against the ROM order is not maintainable in as much as the impugned order is not an appealable order under section 100 of the CGST Act, 2017.
We also hold that the ROM rejection order does not merge with the original advance ruling.