M/s. ALCOATS (herein after referred to as “Applicant”}, Plot No.242, Hebbal Industrial Area, Mysuru – 570 018, having GSTIN 29AAHFA7052R1ZS, have filed an application for rectification of mistake (ROM) under Section 102 of CGST Act, 2017 and Section 102 of KGST Act, 2017 against the ruling passed by this authority vide Order No. KAR ADRG 62/2021 dated 29/10/2021.

2. The applicant filed the instant application to bring to the notice of this authority, for rectification of two mistakes apparent on record, that (i) the name of the authorised representative of the applicant has been incorrectly mentioned at page 1 & para 7 of page 3 as Sri. Sridharan Bhat where as the correct name is Sri. Shivaram Bhat and (ii) the constitution of the applicant has been wrongly mentioned as a “Private Limited Company” where as the applicant is a “Partnership Firm”.

DISCUSSION & FINDINGS

3. We have considered the submissions made by the Applicant in their application for rectification of alleged mistake. The applicant submitted that they do not require personal hearing and requested to issue the rectification order. We examined the copies of GST registration certificate of the applicant & also the letter of authorization of the applicant authorizing Sri. Shivaram Bhat, Chartered Accountant, enclosed to the instant application and observed that the mistakes, though are typographical errors, are apparent or record & needs rectification.

4 In view of the above we rectify the aforesaid mistakes that are apparent on record & brought to our notice. The name of the authorised representative of the applicant stands corrected as “Sri. Shivaram Bhat” at page 1 & para 7 of page 3 and also the constitution of the applicant stands corrected as “Partnership Firm” at para 6 of page 2 of the ruling passed by this authority vide Order No. KAR ADRG 62/2021 dated 29/10/2021.