Section 102 in The Haryana Goods and Services Tax Act, 2017
102. Rectification of advance ruling.
- The Authority or the Appellate Authority [or the National Appellate Authority] [Inserted by Haryana Act No. 37 of 2019, dated 25.11.2019.] may amend any order passed by it under section 98 or section 101 [of the Act or section 101C of the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) respectively] [Inserted by Haryana Act No. 37 of 2019, dated 25.11.2019.], 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 [or the National Appellate Authority] [Inserted by Haryana Act No. 37 of 2019, dated 25.11.2019.] on 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] [Substituted 'or the appellant' by Haryana Act No. 37 of 2019, dated 25.11.2019.] 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.
