Mistake apparent from the record may be rectified by the Settlement Commission, subject to notice and hearing.

The Settlement Commission may amend its order under section 16 to correct any mistake apparent from the record, noticed by it or brought to its notice by the jurisdictional IGST officer or the applicant within three months; any rectification that enhances the applicant's liability requires notice to the applicant and the jurisdictional IGST officer and a reasonable opportunity to be heard.

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