https://www.taxtmi.com/acts?id=23267 Authority or Appellate Authority may amend its orders to rectify a mistake apparent from the record, on its own motion or on notice from prescribed/jurisdictional officer or applicant, subject to a time limit. No rectification that enhances tax liability or reduces admissible input tax credit shall be made without notice to the applicant/appellant and a reasonable opportunity of being heard. Rectification is confined to non substantive corrections and shall not amend the substantive part of an order. en-us Mon, 28 Nov 2016 12:10:27 +0530 Tue, 29 Nov 2016 11:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23267 Authority or Appellate Authority may amend its orders to rectify a mistake apparent from the record, on its own motion or on notice from prescribed/jurisdictional officer or applicant, subject to a time limit. No rectification that enhances tax liability or reduces admissible input tax credit shall be made without notice to the applicant/appellant and a reasonable opportunity of being heard. Rectification is confined to non substantive corrections and shall not amend the substantive part of an order. Act-Rules Bills Mon, 28 Nov 2016 12:10:27 +0530 https://www.taxtmi.com/acts?id=23267