Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Authority Can Amend Orders Under Goa GST Act, 2017, Section 102, to Fix Errors; Hearing Required for Increased Tax Liability.</h1> The Goa Goods and Services Tax Act, 2017, Section 102, allows the Authority or Appellate Authority to amend any order made under sections 98 or 101 to rectify errors apparent on the record. This rectification can be initiated by the Authority itself or upon notification by the concerned officer, jurisdictional officer, applicant, or appellant within six months of the order. However, any rectification that increases tax liability or decreases input tax credit requires the applicant or appellant to be given an opportunity to be heard.
TaxTMI 
TaxTMI 
