This corrigendum order is issued for correction of typographical error
Rectification of mistake- In the instant case, the applicant has brought to our notice that an error has been noticed under the observation part at two places wherein the date of amendment of Section 17(5) of the CGST Act. 2017 is mentioned as “01.12.2016” instead of “01.02.2019” but in operative part of the order it is correctly stated that “ITC is available to the applicant but only after 01.02.2019.
Held that- On perusal of the impugned order, it is noticed that such typographical error has indeed occurred and needs correction. Therefore, this corrigendum order is issued, to correct the above mentioned error.