https://www.taxtmi.com/acts?id=25382 Authority or Appellate Authority may amend orders under the advance ruling provisions to rectify any error apparent on the face of the record within six months of the order, on its own motion or on notice from officers or parties; however, any rectification that would enhance tax liability or reduce admissible input tax credit requires that the applicant or appellant be given an opportunity of being heard. en-us Mon, 12 Jun 2017 10:36:38 +0530 Wed, 28 Jun 2017 17:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25382 Authority or Appellate Authority may amend orders under the advance ruling provisions to rectify any error apparent on the face of the record within six months of the order, on its own motion or on notice from officers or parties; however, any rectification that would enhance tax liability or reduce admissible input tax credit requires that the applicant or appellant be given an opportunity of being heard. Act-Rules GST - States Mon, 12 Jun 2017 10:36:38 +0530 https://www.taxtmi.com/acts?id=25382