Rectification of advance ruling: correction of errors apparent on record, with hearing required before increasing tax burden.

Rectification permits the Authority or Appellate Authority to amend advance ruling orders to correct errors apparent on the face of the record, initiated by the authority or notified officers or parties, within a prescribed time limit; proposed rectifications that would increase tax liability or reduce admissible input tax credit require that the applicant or appellant be given an opportunity to be heard before amendment.

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