Rectification of advance ruling: Authority may amend rulings to correct apparent errors within limited period; hearing required before increasing tax.

The Authority or the Appellate Authority may amend any advance ruling order to rectify errors apparent on the face of the record, acting suo motu or on notice from officers or the applicant/appellant, within a limited statutory period; 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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