section 102
pronoun?
The Manipur Goods and Services Tax Act, 2017Chapter XVII ADVANCE RULING
'!he Authority or the Appellaw .t\p.thoritymay amend any order passed by it undet,?OA.?'or .section lOh,sP, as to rectify any error apparent on the face of the reconl it such error is noticed by the Autho,rity or the APB?te ?rity c.:,11its own accord, or is brought to its notice by the concerned officer; the jurisdictional officer o,:. the appUcant within a peiiod of six ?onthsfro111the?1?t?f ?r,d?: ·· ... ,,. H· ,, 5ofl908 2ofl974 45ofl860 109 (b) on the concerned offic&.orthe?jurisdictional officer in respect of the appliomt. · (2) The. advance ruling referred to itl sub-section (1) shall be bindfuguitl?the law. facts of firtumstances supporting the origttt;il advance rolinglmtch?. -,?H. ·,cc.,.
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