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of <h1>Section 101: AAR and AAAR Can Rectify Mistakes in Orders Within Six Months; Hearings Required for Increased Tax Liability.</h1> Section 101 of the Act empowers the Authority for Advance Rulings (AAR) and the Appellate Authority for Advance Rulings (AAAR) to rectify any apparent mistakes in their orders within six months from the date of the order. This rectification can be initiated by the authority itself or upon notification by the applicant, or the jurisdictional CGST/SGST officer. If the rectification results in increased tax liability or reduced input tax credit, the applicant must be given an opportunity to be heard before the order is finalized.
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