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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 102 of Chhattisgarh GST Act: Amend Orders to Correct Errors; Hearing Required for Increased Tax Liability or Reduced Credit.</h1> The Chhattisgarh Goods and Services Tax Act, 2017, under Section 102, allows the Authority or Appellate Authority to amend any order issued under Section 98 or Section 101 to correct any obvious errors. Such rectification can occur if the error is identified by the Authority itself or reported by the concerned officer, jurisdictional officer, applicant, or appellant within six months of the order date. However, any rectification that increases tax liability or reduces input tax credit requires giving the applicant or appellant an opportunity to be heard.
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