https://www.taxtmi.com/article/detailed?id=9641 Rectification under Section 102 allows correction of errors apparent on the face of an advance ruling but a rejection of a rectification application is distinct from the original ruling, does not merge with it, and does not create an independent right of appeal; appeals are permissible only against the original advance ruling within the statutory period and condonation powers are strictly limited. en-us Mon, 25 Jan 2021 11:48:23 +0530 Mon, 25 Jan 2021 11:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9641 Rectification under Section 102 allows correction of errors apparent on the face of an advance ruling but a rejection of a rectification application is distinct from the original ruling, does not merge with it, and does not create an independent right of appeal; appeals are permissible only against the original advance ruling within the statutory period and condonation powers are strictly limited. Articles Goods and Services Tax - GST Mon, 25 Jan 2021 11:48:23 +0530 https://www.taxtmi.com/article/detailed?id=9641