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of <h1>Section 102 of Puducherry GST Act: Correct Errors in Orders Within Six Months, Ensuring Fair Hearing on Tax Changes.</h1> The Puducherry Goods and Services Tax Act, 2017, under Section 102, allows the Authority or Appellate Authority to amend any order issued under Sections 98 or 101 to correct errors apparent on the record. Such rectifications can be initiated by the Authority itself or upon notification by the concerned officer, jurisdictional officer, applicant, or appellant within six months from the order date. Rectifications that increase tax liability or decrease input tax credit require that the applicant or appellant be given an opportunity to be heard before such changes are made.
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