https://www.taxtmi.com/acts?id=27804 Authority or Appellate Authority may amend orders to rectify errors apparent on the face of the record, on its own motion or when notified by concerned officers or the applicant/appellant, within a prescribed time limit; provided that any rectification that would enhance tax liability or reduce admissible input tax credit requires giving the applicant or appellant an opportunity of being heard. en-us Mon, 26 Jun 2017 14:11:36 +0530 Mon, 26 Jun 2017 14:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27804 Authority or Appellate Authority may amend orders to rectify errors apparent on the face of the record, on its own motion or when notified by concerned officers or the applicant/appellant, within a prescribed time limit; provided that any rectification that would enhance tax liability or reduce admissible input tax credit requires giving the applicant or appellant an opportunity of being heard. Act-Rules GST - States Mon, 26 Jun 2017 14:11:36 +0530 https://www.taxtmi.com/acts?id=27804