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<h1>Rectification of Errors Allowed Under Section 161 of Delhi GST Act 2017; Must Follow Natural Justice Principles if Adverse.</h1> Section 161 of the Delhi 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, either on their own initiative or upon notification by an appointed officer or affected person. Such rectifications must occur within three months from the document's issuance, with a maximum limit of six months, except for clerical or arithmetic errors. If the rectification negatively impacts a person, the principles of natural justice must be observed.