Rectification of advance ruling allows amendment to correct apparent errors, subject to a hearing before liability increases.

The Authority or Appellate Authority may amend an advance ruling order to rectify any error apparent on the face of the record if noticed by the authority itself or brought to its notice by the applicant, appellant, concerned officer or jurisdictional officer within six months of the order; however, any rectification that increases tax liability or reduces admissible input tax credit requires that the applicant or appellant be given an opportunity of being heard.

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