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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Rectification of errors apparent on record under section 161 permits correction of clerical or arithmetical mistakes without litigation.</h1> Section 161 permits rectification of errors apparent on the face of record, suo motu or on application, subject to time limits and natural justice; rectification is limited to ex facie clerical or arithmetical mistakes that do not require further arguments, and FORM GST DRC-08 must be used to record such rectifications.

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