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

Rectification of errors apparent on the face of record allows authorities to correct apparent clerical errors within prescribed time limits.

Any authority issuing a decision, order, notice, certificate or other document under the Act may rectify an error apparent on the face of the record on its own motion or when notified by an officer under this Act, an officer under the Central Goods and Services Tax Act, or the affected person within a prescribed short period; ordinarily no rectification is permitted after an outer six-month period except for purely clerical or arithmetical corrections arising from accidental slip or omission, and any rectification adversely affecting a person must follow the principles of natural justice.