West Bengal AAR Rectifies Typographical Error in GST Advance Ruling:

West Bengal AAR Rectifies Typographical Error in GST Advance Ruling The West Bengal Authority for Advance Ruling (WBAAR) had earlier passed an advance ruling in the case of Sett Dey and Co Homoeo Lab. Thereafter, the Authority noticed a typographical error in paragraph 4.9 of the “Observations and Findings” as well as in the ruling portion of the order. The mistake related to an incorrect reference to a GST rate notification. Invoking its suo motu powers under Section 102 of the CGST Act, 2017 (read with the WBGST Act), the Authority initiated rectification proceedings, noting that the error was apparent on the face of the record and did not attract the proviso to Section 102. Main Issue: Whether a typographical error in the notification reference contained in an advance ruling can be corrected by the Authority through rectification under Section 102 of the GST Act. Authority's Decision: The West Bengal Authority for Advance Ruling allowed rectification and corrected the typographical error. It held that wherever the original ruling referred to Notification No. 1/2017 – Central Tax (Rate) dated 28.06.2017, the same shall be read as Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017. The Authority clarified that this correction was purely clerical in nature and that all other parts of the original advance ruling would remain unchanged. To Read Full Judgment, Download PDF Given Below