Rectification of advance ruling.

Section 102
Rectification of advance ruling.
GST
ADVANCE RULING
Section 102 of Central Goods And Services Tax Act, 2017
Rectification of advance ruling.
102. The Authority or the Appellate Authority 1[or the National Appellate Authority] may amend any order passed by it under section 98 or section 101 2[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 1A[or the National Appellate Authority] on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant 3[,appellant, the Authority or the Appellate Authority] within a period of six months from the da

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