https://www.taxtmi.com/acts?id=26519 The Authority or the Appellate Authority may amend an advance-ruling order to rectify any error apparent on the face of the record, whether noticed suo motu or brought to notice by an officer, the jurisdictional officer, or the applicant/appellant, within the statutory time limit; 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 Sat, 17 Jun 2017 17:02:01 +0530 Thu, 22 Jun 2017 15:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26519 The Authority or the Appellate Authority may amend an advance-ruling order to rectify any error apparent on the face of the record, whether noticed suo motu or brought to notice by an officer, the jurisdictional officer, or the applicant/appellant, within the statutory time limit; 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 Sat, 17 Jun 2017 17:02:01 +0530 https://www.taxtmi.com/acts?id=26519