Rectification of advance ruling permits amendment of orders for apparent mistakes, subject to notice and hearing if liability increases.

Authority or Appellate Authority may amend its orders to rectify a mistake apparent from the record, on its own motion or on notice from prescribed/jurisdictional officer or applicant, subject to a time limit. No rectification that enhances tax liability or reduces admissible input tax credit shall be made without notice to the applicant/appellant and a reasonable opportunity of being heard. Rectification is confined to non substantive corrections and shall not amend the substantive part of an order.

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