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of <h1>Section 102 of J&K GST Act: Authority can amend orders to correct errors within six months, with hearing for tax liability changes.</h1> The Jammu and Kashmir Goods and Services Tax Act, 2017, under Section 102, allows the Authority or Appellate Authority to amend any order made under Sections 98 or 101 to correct errors apparent on the record. This rectification can occur if the error is noticed by the Authority itself or brought to attention by a 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 the applicant or appellant to be given an opportunity to be heard.
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