Rectification of advance ruling permits amendment for errors apparent on face within six months, hearing required before tax increase. The Authority or the Appellate Authority may amend any order passed under the advance ruling provisions to rectify any error apparent on the face of the record, if such error is noticed by the Authority or Appellate Authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant or the appellant within six months from the date of the order; provided that any rectification that would enhance tax liability or reduce admissible input tax credit requires 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 permits amendment for errors apparent on face within six months, hearing required before tax increase.
The Authority or the Appellate Authority may amend any order passed under the advance ruling provisions to rectify any error apparent on the face of the record, if such error is noticed by the Authority or Appellate Authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant or the appellant within six months from the date of the order; provided that any rectification that would enhance tax liability or reduce admissible input tax credit requires 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 
