Section 102 of GST – Rectification of advance ruling
Statutory Provision The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, 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 on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant or the appellant 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. Related Provisions of the Statute
Analysis and Updates
Introduction This section deals with the rectification of an error in the advance ruling which is apparent on the face of the record, the time limit within which it may be rectified and the procedures to be followed in respect of the same. Analysis Any rectification resulting in an increase in the tax liability or reduction of admissible input tax credit shall be carried out only after giving the applicant/appellant an opportunity of being heard. In the Proviso to this section, it is mentioned 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. If the appellant is the concerned officer or the jurisdictional officer, then is it sufficient if the notice is issued to the appellant and not to the applicant. As per the above provision, the notice has to be issued either to the applicant or the appellant. 2. The AAR or Appellate authority may amend the order to rectify any mistake apparent from records, if such mistake:
(a) Is noticed by it on its own accord, or(b) Is brought to its notice by the concerned or the jurisdictional officer or the applicant/appellant.
MCQs Q1. Rectification of order can be done under the following circumstances (a) to do justice(b) when there is mistake apparent on record(c) if it is in the interest of revenue(d) none of the above. Ans. (b) when there is mistake apparent on record Recommended Articles –
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