Rectification of errors apparent on record under section 161 permits correction of clerical or arithmetical mistakes without litigation. 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.
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.
Rectification of errors apparent on record under section 161 permits correction of clerical or arithmetical mistakes without litigation.
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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