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of <h1>Section 161 of Puducherry GST Act: Authorities Can Rectify Errors in Decisions, Orders, or Notices; Must Follow Natural Justice.</h1> Section 161 of the Puducherry Goods and Services Tax Act, 2017 allows authorities to rectify errors apparent on the face of the record in any decision, order, notice, certificate, or document. This can be done on the authority's own initiative or when notified by an officer or affected person within three months of issuance. Rectifications must occur within six months, except for clerical or arithmetical errors. If a rectification adversely affects any person, the authority must adhere to the principles of natural justice. This section operates without prejudice to Section 160 and overrides other provisions in the Act.
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