Section 102 – Rectification of advance ruling of CGST ACT, 2017<\/p>\n
102. The Authority or the Appellate Authority may amend any order passed by it
\nunder section 98 or section 101, so as to rectify any error apparent on the face of the record,
\nif such error is noticed by the Authority or the Appellate Authority on its own accord, or is
\nbrought to its notice by the concerned officer, the jurisdictional officer, the applicant or the
\nappellant within a period of six months from the date of the order:
\nProvided that no rectification which has the effect of enhancing the tax liability or
\nreducing the amount of admissible input tax credit shall be made unless the applicant or the
\nappellant has been given an opportunity of being heard.<\/p>\n","protected":false},"excerpt":{"rendered":"
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 … Continue reading “Section 102 – Rectification of advance ruling of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/331"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=331"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/331\/revisions"}],"predecessor-version":[{"id":332,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/331\/revisions\/332"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=331"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}