THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
ADVANCE RULING
Section 102:
Rectification
of advance ruling.
The Authority or the Appellate Authority may amend any order passed
by it under section 98 or
section 101, so as to rectify any error apparent on
the face of the record, if such error is noticed by the Authority or the
Appellate Authority on its own accord, or is brought to its notice by the
concerned officer, the jurisdictional officer, the applicant or the appellant
within a period of six months from the date of the order:
Provided that no rectification which has
the effect of enhancing the tax liability or reducing the amount of admissible
input tax credit shall be made unless the applicant or the appellant has been
given an opportunity of being heard.