Rectification of advance ruling: authority may amend orders for errors apparent on the face of the record with hearing safeguard. The Authority and the Appellate Authority may amend any advance ruling order to rectify an error apparent on the face of the record if noticed by them or brought to their attention by the applicant, appellant, concerned officer or jurisdictional officer within the prescribed post order period; provided that any rectification increasing tax liability or reducing admissible input tax credit requires giving the applicant or appellant 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 ruling: authority may amend orders for errors apparent on the face of the record with hearing safeguard.
The Authority and the Appellate Authority may amend any advance ruling order to rectify an error apparent on the face of the record if noticed by them or brought to their attention by the applicant, appellant, concerned officer or jurisdictional officer within the prescribed post order period; provided that any rectification increasing tax liability or reducing admissible input tax credit requires giving the applicant or appellant an opportunity of being heard.
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