Section 102 in Telangana Goods and Services Tax Act, 2017
102. Rectification of advance ruling.
- The Authority or the Appellate Authority [or the National Appellate Authority] [Inserted by Act No. 3 of 2020.] may amend any order passed by it under section 98 or section 101 [or Section 101-C, respectively,] [Inserted by Act No. 3 of 2020.] 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 Act No. 3 of 2020.] on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant 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] [Substituted 'or the appellant' by Act No. 3 of 2020.] has been given an opportunity of being heard.
