Rectification of apparent record errors under GST allows correction of clerical mistakes within prescribed time limits and fairness safeguards. Rectification of errors apparent on the face of the record may be made by the authority that issued the decision, order, notice, certificate or other document, either on its own motion or on being informed by an officer or the affected person within three months of issue. Rectification is generally barred after six months, except for clerical or arithmetical errors arising from accidental slip or omission. If the rectification adversely affects a person, the principles of natural justice must be followed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rectification of apparent record errors under GST allows correction of clerical mistakes within prescribed time limits and fairness safeguards.
Rectification of errors apparent on the face of the record may be made by the authority that issued the decision, order, notice, certificate or other document, either on its own motion or on being informed by an officer or the affected person within three months of issue. Rectification is generally barred after six months, except for clerical or arithmetical errors arising from accidental slip or omission. If the rectification adversely affects a person, the principles of natural justice must be followed.
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