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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 102: Amend Advance Rulings to Fix Errors in 6 Months, with Hearing for Tax Changes.</h1> The Uttarakhand Goods and Services Tax Act, 2017, Section 102, allows the Authority or Appellate Authority to amend an advance ruling order to rectify any apparent errors. This rectification can occur if the error is identified by the Authority itself or brought to its attention by relevant officers or the concerned party within six months of the order. However, any amendment that increases tax liability or decreases input tax credit requires giving the concerned party an opportunity to be heard.
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