Rectification of advance rulings requires hearing before any amendment that increases tax liability or reduces input tax credit. Section 102 allows the Authority or Appellate Authority to amend an advance ruling to correct an error apparent on the face of the record, whether noticed by them or brought to their attention by officers or the applicant/appellant, subject to a time limit; amendments that would 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 rulings requires hearing before any amendment that increases tax liability or reduces input tax credit.
Section 102 allows the Authority or Appellate Authority to amend an advance ruling to correct an error apparent on the face of the record, whether noticed by them or brought to their attention by officers or the applicant/appellant, subject to a time limit; amendments that would increase tax liability or reduce admissible input tax credit require that the applicant or appellant be given an opportunity of being heard.
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