Section 102. Rectification of advance ruling. -
The Authority or the Appellate Authority 1[or the
National Appellate Authority] may amend any order passed by it under section 98
or section 101 2[or section 101C, respectively,], 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 1[or the National Appellate Authority] on its own
accord, or is brought to its notice by the concerned officer, the
jurisdictional officer, the applicant 3[appellant, the Authority or the
Appellate Authority] 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.
