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of <h1>AAR and AAAR can amend rulings to correct mistakes within six months, ensuring fair hearing under Section 102.</h1> AAR and AAAR can amend their rulings to rectify any apparent mistakes within six months from the order date. The rectification can be initiated by the authority itself or upon notification by the applicant or relevant CGST/SGST officer. If the rectification increases tax liability or decreases input tax credit, the applicant or appellant must be given an opportunity to be heard before the order is finalized, as per Section 102.
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