The Authority or the Appellate Authority [or the National Appellate Authority]161 may amend any order passed by it under section 98 or section 101 [or section 101C, respectively]162, 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 [or the National Appellate Authority]163 on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, or the applicant [appellant, the Authority or the Appellate Authority]164 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.
161. Inserted by The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2020 (U.P. Act No. 5 of 2020) Published vide Notification No. 415/79-V-1-20-1(A) Dated Lucknow, March 12, 2020. 162. Inserted by The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2020 (U.P. Act No. 5 of 2020) Published vide Notification No. 415/79-V-1-20-1(A) Dated Lucknow, March 12, 2020. 163. Inserted by The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2020 (U.P. Act No. 5 of 2020) Published vide Notification No. 415/79-V-1-20-1(A) Dated Lucknow, March 12, 2020. 164. Substituted by The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2020 (U.P. Act No. 5 of 2020) Published vide Notification No. 415/79-V-1-20-1(A) Dated Lucknow, March 12, 2020 for "or the appellant".