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of <h1>Delhi Tax Department Clarifies Rectification of 2017-18 Assessments u/s 161 DGST Act; Highlights New Eligible Scenarios.</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, for the fiscal year 2017-18. It expands on previous instructions by identifying additional scenarios eligible for rectification. These include cases where taxpayer responses to Show Cause Notices were overlooked, multiple notices were issued for the same matter, or incorrect annexures were attached. The document emphasizes that these examples are not exhaustive, and decisions should adhere to the DGST Act timelines. Approval from the competent authority was obtained for these instructions.
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