Section 41(1) in The Goa Value Added Tax Act, 2005
(1)An assessing, appellate or revising authority including the Tribunal may, on an application or otherwise, at any time within a year from the date of any order passed by it, rectify any error apparent on the face of the record:Provided that no such rectification which has the effect of enhancing the liability to pay tax or penalty or penal interest shall be made unless such authority has given notice to the person affected and have allowed him a reasonable opportunity of being heard.
