Rectification of errors apparent on record allows facial corrections subject to time limits and natural justice. Section 161 empowers the issuing authority to rectify errors apparent on the face of record in decisions, orders, notices, certificates or other documents; such rectification is limited to facially evident mistakes, excludes debatable legal questions, may be suo moto or triggered by a GST officer or affected person (the latter within three months), requires natural justice if adverse, and is subject to a six month bar except for clerical or arithmetical accidental errors.
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 errors apparent on record allows facial corrections subject to time limits and natural justice.
Section 161 empowers the issuing authority to rectify errors apparent on the face of record in decisions, orders, notices, certificates or other documents; such rectification is limited to facially evident mistakes, excludes debatable legal questions, may be suo moto or triggered by a GST officer or affected person (the latter within three months), requires natural justice if adverse, and is subject to a six month bar except for clerical or arithmetical accidental errors.
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