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of <h1>Authority for Advance Rulings can't review decisions post-issue; Section 96F allows voiding only for fraud or misrepresentation.</h1> The Authority for Advance Rulings cannot reconsider or review its own order after issuing a final decision. In the case of H D Motors Company India Pvt. Ltd., it was determined that the Commissioner failed to demonstrate any legal or factual mistake warranting modification of the advance ruling. The Authority lacks jurisdiction to amend or rectify its rulings unless fraud or misrepresentation by the assessee is proven, as per Section 96F of the Finance Act, 1994, which allows a ruling to be declared void ab initio under such circumstances.
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