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of <h1>Rectification of Advance Ruling Orders under Section 102: Correct Errors, Ensure Fairness, and Protect Taxpayer Rights.</h1> The Karnataka Goods and Services Tax Act, 2017, Section 102, allows the Authority or Appellate Authority to amend an advance ruling order under sections 98 or 101 to correct any obvious errors. This rectification can be initiated by the Authority itself or upon notification by the concerned officer, jurisdictional officer, applicant, or appellant within six months from the order date. However, any rectification that increases tax liability or decreases admissible input tax credit requires that the applicant or appellant be given an opportunity to be heard.
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