https://www.taxtmi.com/acts?id=26184 The Authority or the Appellate Authority may amend any advance ruling order to rectify errors apparent on the face of the record within six months of the order if noticed by them or brought to their notice by the concerned officer, jurisdictional officer, applicant, or appellant; however, no rectification that increases tax liability or reduces admissible input tax credit shall be made unless the applicant or appellant is given an opportunity of being heard. en-us Sat, 17 Jun 2017 15:02:15 +0530 Thu, 29 Jun 2017 17:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26184 The Authority or the Appellate Authority may amend any advance ruling order to rectify errors apparent on the face of the record within six months of the order if noticed by them or brought to their notice by the concerned officer, jurisdictional officer, applicant, or appellant; however, no rectification that increases tax liability or reduces admissible input tax credit shall be made unless the applicant or appellant is given an opportunity of being heard. Act-Rules GST - States Sat, 17 Jun 2017 15:02:15 +0530 https://www.taxtmi.com/acts?id=26184