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

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.