AAAR: Appeal against rejection of Rectification of Mistake order non-maintainable, cannot be merged with original ruling

Karnataka AAAR holds that the appeal against Rectification of Mistake (ROM) order dated March 23, 2020 is not maintainable in as much as the impugned order is not an appealable order u/s 100 of the CGST Act, 2017; Clarifies that ROM rejection order doesn’t merge with original advance ruling dated September 21, 2019, and the original order stands without any changes; Notes that the Appellant is a state level mineral producer of Government of India under the administrative co...