Rectification under GST is limited to obvious errors; a challenge to the merits of an advance ruling must be pursued in appeal.

Rectification under section 102 of the GST Act is limited to an error apparent on the face of the record, meaning a manifest or obvious mistake; it cannot be used to revisit the substantive correctness of an advance ruling or to reappraise the merits. The applicant's challenge required reconsideration of the earlier exemption ruling and therefore fell outside the rectification power. The proper remedy was an appeal under section 100, so the rectification application was rejected.

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Issues: Whether rectification under section 102 of the GST Act was maintainable for challenging the earlier advance ruling on the exemption claim.

Analysis: Rectification under section 102 is confined to an error apparent on the face of the record, namely a manifest, plain, or obvious mistake. A matter requiring interpretation of law or reappraisal of the merits cannot be treated as such an error. The grievance raised by the applicant related to the substantive correctness of the earlier ruling and therefore fell outside the scope of rectification. The proper course was an appeal under section 100 of the GST Act.

Conclusion: Rectification was not maintainable and the application was rejected.

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