Appellate Tribunal can rectify error apparent on face of records
The Appellate Tribunal may amend any order passed by it under section 113(1), so as to rectify any error apparent on the face of record, if such error is noticed by it on its own accord, or is brought to its notice by the Commissioner or the other party to the appeal within a period of three months from the date of the order – section 113(3) of CGST Act.
Amendment which has the effect of enhancing an assessment or reducing a refund or input tax credit or otherwise increasing the liability of the other party, shall not be made, unless the other party has been given an opportunity of being heard- proviso to section 113(3) of CGST Act.