https://www.taxtmi.com/acts?id=24651 Both AAR and AAAR may amend their orders to rectify any mistake apparent from the record within six months, either suo moto or on notice by the applicant, concerned party, or jurisdictional GST officer; if rectification would increase tax liability or reduce input tax credit, the applicant or appellant must be heard before the order is amended. en-us Mon, 03 Apr 2017 16:20:57 +0530 Mon, 03 Apr 2017 16:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24651 Both AAR and AAAR may amend their orders to rectify any mistake apparent from the record within six months, either suo moto or on notice by the applicant, concerned party, or jurisdictional GST officer; if rectification would increase tax liability or reduce input tax credit, the applicant or appellant must be heard before the order is amended. Act-Rules Bills Mon, 03 Apr 2017 16:20:57 +0530 https://www.taxtmi.com/acts?id=24651