Section 56(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)The Commissioner may-(i)on his own motion at any time within six months from the date of any order passed by him; or(ii)on an application made by a dealer within six months from the date of receipt of such application, rectify such order, in such manner as may be prescribed, or pass such order as he deems fit:Provided that-(i)the Commissioner shall not entertain any application by the dealer unless it is made within six months from the date of the order sought to be rectified;(ii)no such rectification shall be made if it has the effect of enhancing the tax or reducing the amount of refund unless the Commissioner has given notice in the prescribed form to the dealer of his intention so to do and has allowed the dealer a reasonable opportunity of being heard.
