Page 127 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] IN RE : VIPPY INDUSTRIES LTD. 453
Rectification of mistake - Scope of - A patent, manifest and self-
evident error which does not require elaborate discussion of evi-
dence or argument to establish it, can be said to be an error appar-
ent on face of record and can be corrected while exercising certiorari
jurisdiction - An error cannot be said to be apparent on face of rec-
ord if one has to travel beyond record to see whether judgment is
correct or not - An error apparent on face of record means an error
which strikes on mere looking and does not need long drawn-out
process of reasoning on points where there may conceivably be two
opinions - Such error should not require any extraneous matter to show
its incorrectness and it should be so manifest and clear that no court would
permit it to remain on record - Section 254(2) of Income Tax Act, 1961.
Rectification of mistake - Non-consideration of a decision of Juris-
dictional Court or of the Supreme Court can be said to be a mistake
“apparent from record“ which could be rectified under Section
254(2) of Income Tax Act, 1961.
10.1 In terms of the Section 102 of CGST Act, 2017, the applicant re-
quests authority of advance ruling to amend the order passed under Section 98 of
the CGST Act, 2017 as following error are apparent in the order delivered by au-
thority of advance ruling.
(a) The authority has taken view that the applicant has replaced 52% in
place of 50% and removed the part “and not fit for human consump-
tion” in their additional submission on 18-11-19 from the line “The
protein content of the feed grade is less than 50% and not fit for human
consumption” as mentioned in 15(f) of original application.
(b) In this regard the complete text of 15(f) as mentioned in the original
application is reproduced below :
“Scientific base to prove the fact that the end product will be used only for
PREPARATION OF A KIND USED IN ANIMAL FEEDING -
BIOPROCESSED MEAL - The raw material for the preparation of
Bio-Processed meal is soyabean meal feed grade falling under HS
code 2304 00 30. The protein content of the feed grade is less than
50% and not fit for human consumption. During the manufacturing
process soya meal undergoes through fermentation process. The
process uses biotechnology to digest protein structure to smaller
molecular weight, increase efficiency digestion and absorption. It
also breaks down and reduce antigens or anti-nutrient substance
due to fermentation. It is a high quality soya protein source of ani-
mal such as young animals in Aquatic feed including shrimp feed,
poultry feed, Cattle feed & Pig feed. It focuses on the use of protein
sources in animal feed by replacing fish meal, skim milk, milk re-
placer. Fermented soya protein can be use in the various kinds of
feeds, such as Poultry, Aqua, cattle, Pig feed etc.
The product being manufactured will only be used for animal feeding and
not for in other purpose”.
(c) The applicant wishes to bring to notice that the para 15(f) starts in original
application as under :-
“The raw material for the preparation of bio-processed meal is
soyabean meal feed grade falling under HS code 2304 00 30. The
protein content of the feed grade is less than 50% and not fit for
human consumption.”
GST LAW TIMES  27th August 2020  127