Section 102 – Rectification of advance ruling of CGST ACT, 2017
102. The Authority or the Appellate Authority may amend any order passed by it
under section 98 or section 101, 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 on its own accord, or is
brought to its notice by the concerned officer, the jurisdictional officer, the applicant or the
appellant 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.
