https://www.taxtmi.com/acts?id=25001 Section 102 authorizes the Authority or Appellate Authority to amend orders under sections 98 or 101 to rectify errors apparent on the face of the record, whether noticed by the Authority itself or brought to its attention by the concerned officer, jurisdictional officer, applicant or appellant, within a prescribed time; proposed rectifications that increase tax liability or reduce admissible input tax credit require giving the applicant or appellant an opportunity of being heard. en-us Thu, 11 May 2017 12:13:25 +0530 Thu, 11 May 2017 12:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25001 Section 102 authorizes the Authority or Appellate Authority to amend orders under sections 98 or 101 to rectify errors apparent on the face of the record, whether noticed by the Authority itself or brought to its attention by the concerned officer, jurisdictional officer, applicant or appellant, within a prescribed time; proposed rectifications that increase tax liability or reduce admissible input tax credit require giving the applicant or appellant an opportunity of being heard. Act-Rules GST - States Thu, 11 May 2017 12:13:25 +0530 https://www.taxtmi.com/acts?id=25001