Rectification of advance ruling permits amendment for apparent errors, with a hearing required before increasing tax or reducing input credits.

The Authority or Appellate Authority may amend an advance ruling order to rectify an error apparent on the face of the record, on its own motion or upon notice from specified parties, within a prescribed time limitation; any rectification that would increase tax liability or reduce admissible input tax credit requires an opportunity for the applicant or appellant to be heard prior to amendment.

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