Rectification of advance ruling allows amendment for apparent errors, but hearing is required if tax liability or input credit is affected. The Authority or Appellate Authority may amend an advance ruling order to rectify errors apparent on the face of the record, on its own motion or on ... Summary
Rectification of advance ruling allows amendment for apparent errors, but hearing is required if tax liability or input credit is affected.
The Authority or Appellate Authority may amend an advance ruling order to rectify errors apparent on the face of the record, on its own motion or on notice from specified officers or the applicant, within a prescribed time limit; any amendment that increases tax liability or reduces admissible input tax credit requires prior opportunity of being heard for the applicant or appellant.
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