Rectification of advance ruling orders permits correction of apparent errors within six months, with hearing safeguards for adverse tax changes. The Authority, Appellate Authority, and National Appellate Authority may amend an advance ruling order to rectify any error apparent on the face of the record, either on their own motion or on being informed by the concerned officer, jurisdictional officer, applicant, appellant, or the relevant authority, within six months from the date of the order. Any rectification that enhances tax liability or reduces admissible input tax credit requires an opportunity of being heard to the applicant or appellant.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rectification of advance ruling orders permits correction of apparent errors within six months, with hearing safeguards for adverse tax changes.
The Authority, Appellate Authority, and National Appellate Authority may amend an advance ruling order to rectify any error apparent on the face of the record, either on their own motion or on being informed by the concerned officer, jurisdictional officer, applicant, appellant, or the relevant authority, within six months from the date of the order. Any rectification that enhances tax liability or reduces admissible input tax credit requires an opportunity of being heard to the applicant or appellant.
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