Rectification of advance ruling permits amending orders for apparent errors, with hearing required if tax liability is increased. The Authority or the Appellate Authority may amend an advance ruling order to rectify any error apparent on the face of the record, either on its own motion or when such error is brought to its notice by specified officers or the applicant/appellant, provided the error is identified within six months of the order; where rectification would increase tax liability or reduce admissible input tax credit, the applicant or appellant must be given an opportunity to be 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 ruling permits amending orders for apparent errors, with hearing required if tax liability is increased.
The Authority or the Appellate Authority may amend an advance ruling order to rectify any error apparent on the face of the record, either on its own motion or when such error is brought to its notice by specified officers or the applicant/appellant, provided the error is identified within six months of the order; where rectification would increase tax liability or reduce admissible input tax credit, the applicant or appellant must be given an opportunity to be heard.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
