AAAR: Rejects application for rectification of earlier order, finds no error apparent on face of record

Maharashtra AAAR rejects the application filed under section 102 of the CGST Act seeking amendment of AAAR order dated March 22, 2019; Finds Appellant’s argument that AAAR committed an error apparent on the face of record as it did not apply its mind to true meaning purport of expression “intermediate service” & challenge to jurisdiction of AAAR as ‘preposterous’ and ‘irrational'; Notes that the primary issue raised by the assessee in the advance ruling a...