Section 56(3)(b) in The Chhattisgarh Value Added Tax Act, 2005
(b)The [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] may rectify any order passed by it-(i)on its own motion at any time within six months from the dale of passing of such order; and(ii)on an application made by the dealer or the Commissioner, at any time within six months from the date of receipt of such application.