https://www.taxtmi.com/manuals?id=2685 Rectification under Section 102 is subject to a six month limit and must not substantially amend the original order; it cannot be used to change interpretative views. Any rectification that increases tax liability or reduces admissible input tax credit requires an opportunity of being heard, with notice to either the applicant or the appellant (service on the appellant suffices if the appellant is the concerned officer). Authorities may correct mistakes apparent on the face of the record, discovered suo motu or brought to notice, but not debatable issues and only where the error is evident from the record without external evidence. en-us Fri, 05 May 2023 16:01:00 +0530 Fri, 04 Oct 2024 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2685 Rectification under Section 102 is subject to a six month limit and must not substantially amend the original order; it cannot be used to change interpretative views. Any rectification that increases tax liability or reduces admissible input tax credit requires an opportunity of being heard, with notice to either the applicant or the appellant (service on the appellant suffices if the appellant is the concerned officer). Authorities may correct mistakes apparent on the face of the record, discovered suo motu or brought to notice, but not debatable issues and only where the error is evident from the record without external evidence. Manuals GST Fri, 05 May 2023 16:01:00 +0530 https://www.taxtmi.com/manuals?id=2685