State Act

The Telangana Goods and Services Tax Act, 2017.

102. The Authority or the Appellate Authority 179[or the National Appellate Authority] may amend any order passed by it under section 98 or section 101 179[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 179[or the National Appellate Authority] 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 180[appellant, the Authority or the Appellate Authority] has been given an opportunity of being heard.