Rectification of adjudication orders: authorities may correct apparent errors, observe natural justice, and upload summaries electronically. The issuing authority may correct apparent errors on the face of any decision, order, notice, certificate or other document either on its own motion or when notified; such rectification is subject to a limitation period although clerical or arithmetical corrections are exempt from that limitation, adverse effects on persons require observance of natural justice, and the Proper Officer must electronically upload a summary of any rectification or withdrawal in FORM GST DRC-08.
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 adjudication orders: authorities may correct apparent errors, observe natural justice, and upload summaries electronically.
The issuing authority may correct apparent errors on the face of any decision, order, notice, certificate or other document either on its own motion or when notified; such rectification is subject to a limitation period although clerical or arithmetical corrections are exempt from that limitation, adverse effects on persons require observance of natural justice, and the Proper Officer must electronically upload a summary of any rectification or withdrawal in FORM GST DRC-08.
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