Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 161: Authorities Can Rectify Errors in GST Documents Within Six Months, Ensuring Natural Justice Principles.</h1> Section 161 of the Orissa Goods and Services Tax Act, 2017, allows authorities to rectify errors apparent on the face of a record in decisions, orders, notices, certificates, or other documents. This rectification can occur either on the authority's own motion or upon notification by an officer or affected person within three months of the document's issuance. Rectification is restricted to a six-month period unless it involves correcting clerical or arithmetical errors. If rectification adversely affects any person, the authority must adhere to the principles of natural justice.
TaxTMI 
TaxTMI 
