Rectification of advance ruling allows amendment of orders to correct apparent errors, subject to hearing if liability increases. The Authority or the Appellate Authority may amend orders under the advance ruling provisions to rectify errors apparent on the face of the record, on its own motion or upon notice by the concerned officer, jurisdictional officer, or applicant/appellant within the prescribed time; however, amendments that increase tax liability or reduce admissible input tax credit require that the applicant or appellant be given an opportunity of being heard.
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 allows amendment of orders to correct apparent errors, subject to hearing if liability increases.
The Authority or the Appellate Authority may amend orders under the advance ruling provisions to rectify errors apparent on the face of the record, on its own motion or upon notice by the concerned officer, jurisdictional officer, or applicant/appellant within the prescribed time; however, amendments that increase tax liability or reduce admissible input tax credit require that the applicant or appellant be given an opportunity of being heard.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
