GST Jamku AIRectification of advance ruling
Section 102
The Authority or the Appellate Authority [or the National Appellate Authority] may amend any order passed by it under section 98 or section 101[or section 101C, respectively,] so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority or the Appellate Authority [or the National Appellate Authority] on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant [, appellant, the Authority or the Appellate Authority] within a period of six months from the date of the order:
Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made unless the applicant or the appellant has been given an opportunity of being heard.
The law says that the Authority or the Appellate Authority can fix any mistakes in the orders they make under section 98 or section 101. They can do this if they find a mistake on their own or if someone tells them about it within six months from when the order was made.
Who Can Speak Up?
If there's a mistake, the Authority or the Appellate Authority can hear about it from the concerned officer, the jurisdictional officer, the person who asked for the ruling, or the person who appealed. Everyone involved has six months to bring it up.
A Fair Warning
But, there's a rule. They can't make changes that make someone pay more tax or get less credit for taxes they've already paid unless they give that person a chance to speak up. They have to listen to what the person has to say before making things right.