https://www.taxtmi.com/acts?id=27553 Section 102 allows the Authority or Appellate Authority to amend an advance ruling to correct an error apparent on the face of the record, whether noticed by them or brought to their attention by officers or the applicant/appellant, subject to a time limit; amendments that would increase tax liability or reduce admissible input tax credit require that the applicant or appellant be given an opportunity of being heard. en-us Sat, 24 Jun 2017 12:31:54 +0530 Thu, 27 Jul 2017 11:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27553 Section 102 allows the Authority or Appellate Authority to amend an advance ruling to correct an error apparent on the face of the record, whether noticed by them or brought to their attention by officers or the applicant/appellant, subject to a time limit; amendments that would increase tax liability or reduce admissible input tax credit require that the applicant or appellant be given an opportunity of being heard. Act-Rules GST - States Sat, 24 Jun 2017 12:31:54 +0530 https://www.taxtmi.com/acts?id=27553