Rectification of DRC-07 Order

[NILESH PITALE]

Respected Experts

In one of our case, in consequences of Non Submission of Any Documents against the Notices in ASMT-10, 01, 1A, Final Demand Order has passed , ( Issue is Mismatch ITC 3B V/s 2A) F Y19.20

Our question is that--- Can we Apply for Rectification the Same Order, Weather such Order is eligible for Rectification because nothing was submitted .

Please Guide us

[KASTURI SETHI]

Section 161 of CGST Act, 2017 is very much clear. If the Order is not in letter and spirit of GST laws, you can bring the error which is apparent on the face of record to the notice of the Adjudicating Authoriity. . Conditions are mentioned in Section 161. There is no such restriction as mentioned by you. The affected person can request for rectification of error apparent on the face of record

However, you have weakened your case by not submitting documents and information asked for by the department.

[Padmanathan KV]

For applying for rectification, there should be an error apparent from the face of the records.

In your case, the effective remedy is to file an appeal.

AI Summary

Rectification under Section 161 permits correction of errors apparent on record; otherwise appeal is the remedy.
Rectification of a DRC 07 final demand order under GST is available only for an error apparent on the face of the record; failure to submit documents weakens the case for rectification, and where no facial error exists the appropriate remedy is to file an appeal.