https://www.taxtmi.com/acts?id=26282 Section 102 empowers the Authority or the Appellate Authority to amend advance rulings under sections 98 or 101 to rectify any error apparent on the face of the record, on its own motion or on notice by designated officers or the applicant/appellant within the prescribed time limit; provided that 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 15:24:34 +0530 Sat, 17 Jun 2017 15:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26282 Section 102 empowers the Authority or the Appellate Authority to amend advance rulings under sections 98 or 101 to rectify any error apparent on the face of the record, on its own motion or on notice by designated officers or the applicant/appellant within the prescribed time limit; provided that 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 15:24:34 +0530 https://www.taxtmi.com/acts?id=26282