Can the AAR & AAAR order for rectification of mistakes in the ruling?


Yes. Section 101 of  the  Act  gives  power  to  AAR and AAAR to amend their order to rectify any mistake apparent from the record within a period of six months from the date of the order. Such mistake may be noticed by the authority on its own accord or  may be  brought  to its notice by the applicant or the prescribed or the jurisdictional CGST/SGST officer. If a rectification  has the effect of enhancing the tax liability or reducing the quantum of input tax credit, the applicant must be heard before the order is passed.


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