Rectification order passed u/s 65 KGST Act

[RAGHAVENDRA K]

Can i apply under section 161 of the CGST for the rectification of the order passed under section 65 of the CGST/KGST act where issue involved is plastic scape sales is proposed to be taxed at 18% in the order. whereas no objection is filed on this ground against the audit observation proposing to tax plastic scrape sales at 18%. later on i come to know that the rate of tax is 5% on plastic scrape sales

what could be the other remedies i left with. any one can elaborate on this point

thanks in advane

AI Summary

Rectification under section 161 corrects tax-rate classification errors; simultaneous appeal under section 107 is not permitted.
Rectification remedy may be invoked to correct a tax-rate classification error in an audit-derived order because the rectification provision covers "other documents" including the audit report; taxpayers must verify classification and applicable rate before seeking rectification. Pursuing an appeal under the appellate provision simultaneously with rectification is not appropriate; the aggrieved party should raise issues in appeal and the department will counter those points rather than typically introducing new grounds beyond the original order.