Rectification of advance rulings allows authorities to correct errors apparent on record while protecting taxpayer hearing rights. The Authority, the Appellate Authority, or the National Appellate Authority may amend any advance ruling order to rectify errors apparent on the face of the record, on its own motion or when notified by specified officers or parties, within a prescribed period from the order date; however, any rectification that would enhance tax liability or reduce admissible input tax credit requires giving the applicant or appellant an opportunity of being heard.