Amendment status not verified — confirm the current text below against the official source.
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, or 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. PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 71 The West Bengal Goods and Services Tax Act, 2017. Applicability of Advance Ruling. Advance Ruling to be void in certain circumstances. Powers of Authority and Appellate Authority. Procedure of Authority and Appellate Authority. Appeals to Appellate Authority. (Chapter XVII—Advance Ruling.—Sections 103-106.—Chapter XVIII.— Appeals and Revision.—Section 107.)