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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendments Allowed Under Section 102 for Errors in Orders; Tax Liability Changes Require Hearing Opportunity.</h1> The Punjab Goods and Services Tax Act, 2017, under Section 102, allows the Authority or the Appellate Authority to amend any order issued under Sections 98 or 101 to correct errors apparent on the record. This rectification can occur if the error is identified by the Authority, the Appellate Authority, or is reported by the concerned officer, jurisdictional officer, applicant, or appellant within six months from the order date. However, if the rectification increases tax liability or reduces input tax credit, the applicant or appellant must be given a chance to be heard.
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