https://www.taxtmi.com/acts?id=23975 The Authority, the Appellate Authority, or the National Appellate Authority may amend any advance ruling order to rectify errors apparent on the face of the record, on its own motion or when notified by specified officers or parties, within a prescribed period from the order date; however, any rectification that would enhance tax liability or reduce admissible input tax credit requires giving the applicant or appellant an opportunity of being heard. en-us Mon, 27 Mar 2017 17:13:49 +0530 Tue, 30 Sep 2025 11:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23975 The Authority, the Appellate Authority, or the National Appellate Authority may amend any advance ruling order to rectify errors apparent on the face of the record, on its own motion or when notified by specified officers or parties, within a prescribed period from the order date; however, any rectification that would enhance tax liability or reduce admissible input tax credit requires giving the applicant or appellant an opportunity of being heard. Act-Rules GST Mon, 27 Mar 2017 17:13:49 +0530 https://www.taxtmi.com/acts?id=23975