Amendment status not verified — confirm the current text below against the official source.
Rectification of advance ruling.- The Authority or the Appellate Authority [or the National Appellate Authority] 221may amend any order passed by it under section 98 or section 101 [or section 101C of the Central Goods and Services Tax Act, respectively,] 222so 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] 223on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, or the applicant [,appellant, the Authority or the Appellate Authority]224 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 [,appellant, the Authority or the Appellate Authority]225 has been given an opportunity of being heard.