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of <h1>Appellate authority may amend advance ruling orders for errors within six months but must allow hearing if tax liability increases</h1> The Authority, Appellate Authority or National Appellate Authority may amend its own advance ruling orders to correct any apparent error on the face of the record within six months of the order, either on its own motion or when notified by the concerned officer, jurisdictional officer, applicant, appellant or the authorities. Any rectification that would increase tax liability or decrease admissible input tax credit cannot be made without first giving the applicant or appellant an opportunity to be heard.
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