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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 102: Amend Advance Ruling Orders to Correct Errors; Must Hear Applicant if Tax Liability Increases.</h1> The Delhi Goods and Services Tax Act, 2017, under Section 102, allows the Authority or Appellate Authority to amend an advance ruling order to correct any apparent errors. This rectification can occur if the error is identified by the Authority itself or is reported by the concerned officer, jurisdictional officer, applicant, or appellant within six months from the order date. However, any rectification that increases tax liability or reduces input tax credit requires providing the applicant or appellant an opportunity to be heard.
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