Section 161 - Rectification of errors apparent on the face of record.

Rectification of errors apparent on the face of record lets authorities correct errors subject to time limits and natural justice.

Any authority that has issued a decision, order, notice, certificate or other document may rectify errors apparent on the face of the record on its own motion or when brought to its notice by an officer under this Act, an officer under the Central Goods and Services Tax Act, or the affected person within three months of issue; no rectification may be done after six months except for clerical or arithmetical corrections from accidental slips or omissions, and any rectification adversely affecting a person must follow principles of natural justice.