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<h1>Delhi Govt Circular: Correct Clerical Errors in Assessment Orders Under DGST Act, Section 161 to Avoid Litigation.</h1> The circular from the Department of Trade and Taxes, Government of NCT of Delhi, addresses the rectification of assessment orders under Section 161 of the DGST Act, 2017. It highlights the need to correct apparent errors, such as clerical or arithmetical mistakes, in demand orders to reduce unnecessary litigation. Field formations are instructed to adhere strictly to the law, ensuring that rectifications are made within specified timeframes and only for errors evident on the record. The circular outlines procedures for initiating rectifications and specifies scenarios suitable for rectification, such as when demands have already been settled or contain calculation errors.