https://www.taxtmi.com/acts?id=26081 The Authority or the Appellate Authority may amend any advance ruling order to rectify errors apparent on the face of the record, acting suo motu or on notice from officers or the applicant/appellant, within a limited statutory period; however, any rectification that increases tax liability or reduces admissible input tax credit requires that the applicant or appellant be given an opportunity of being heard. en-us Sat, 17 Jun 2017 14:22:59 +0530 Wed, 28 Jun 2017 17:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26081 The Authority or the Appellate Authority may amend any advance ruling order to rectify errors apparent on the face of the record, acting suo motu or on notice from officers or the applicant/appellant, within a limited statutory period; however, any rectification that increases tax liability or reduces admissible input tax credit requires that the applicant or appellant be given an opportunity of being heard. Act-Rules GST - States Sat, 17 Jun 2017 14:22:59 +0530 https://www.taxtmi.com/acts?id=26081