Rectification of Advance Ruling
Section 120
Bill
ADVANCE RULING
MODEL GST LAW – Draft The Central \/ State Goods and Services Tax Act, 2016 – [November 2016]
120. Rectification of Advance Ruling
\n The Authority or, as the case may be, the Appellate Authority may amend any order passed by it under section 117 or section 119 , as the case may be, so as to rectify any mistake apparent from the record, if such mistake is noticed by the Authority or, as the case may be, the Appellate<\/p>\n
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