Rectification of advance ruling: correction allowed within time, but not increasing tax liability without notice.

The Authority or Appellate Authority may amend an advance ruling order to correct a mistake apparent from the record, on its own motion or when notified by the prescribed or jurisdictional GST officer or the applicant, within the prescribed time limit. Any correction that would increase tax liability or reduce admissible input tax credit requires prior notice to the applicant/appellant and a reasonable opportunity to be heard; rectification must not alter the substantive part of the order.

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