Rectification of advance rulings allows correction of apparent errors but requires hearing if tax liability or input credit is affected. The Authority or the Appellate Authority may amend advance ruling orders to rectify errors apparent on the face of the record within six months of the order; rectifications that would enhance 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 allows correction of apparent errors but requires hearing if tax liability or input credit is affected.
The Authority or the Appellate Authority may amend advance ruling orders to rectify errors apparent on the face of the record within six months of the order; rectifications that would enhance 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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