There is no error / apparent mistake on the face of the order. Thus the instant application is not maintainable and is liable for rejection.
Rectification of mistake— In the instant case, the applicant filed the instant application for ROM without bringing anything on record to negate the findings in the said order that the possession of land owner's share of flats was not handed over to the land owner till 30.06.2017.
It is clearly evident from the orders that the authority has considered all the submissions and issued proper orders. Hence there is no error / apparent mistake on the face of the record
Held that—The applicant filed the instant application for ROM, under Section 161 of the CGST Act, 2017 whereas Section 102 of the CGST Act 2017 is the relevant one for filing the application for rectification of advance ruling. Thus the instant application is not maintainable and is liable for rejection in terms of Section 98(2) of the CGST/KGST Act 2017 and hence the same is dismissed as inadmissible.