Rectification of advance ruling: Authority may amend orders to correct apparent errors, subject to hearing before increasing tax.

The Authority or Appellate Authority may amend any order on advance rulings to rectify errors apparent on the face of the record, either on its own motion or upon notice by the concerned officer, the jurisdictional officer or the applicant, within a prescribed initiation period; however, no rectification that increases tax liability or decreases admissible input tax credit shall be effected unless the applicant or appellant is given an opportunity to be heard.

---

---

---