https://www.taxtmi.com/acts?id=25999 Section 161 authorises any issuing authority to rectify any error apparent on the face of record in decisions, orders, notices, certificates or other documents either on its own motion or when brought to its notice by an officer under this Act or the Central Act or by the affected person, within three months of issue; no rectification after six months except for purely clerical or arithmetical corrections arising from accidental slips or omissions, and any rectification adversely affecting a person must observe the principles of natural justice. en-us Sat, 17 Jun 2017 12:32:05 +0530 Sat, 29 Jul 2017 12:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25999 Section 161 authorises any issuing authority to rectify any error apparent on the face of record in decisions, orders, notices, certificates or other documents either on its own motion or when brought to its notice by an officer under this Act or the Central Act or by the affected person, within three months of issue; no rectification after six months except for purely clerical or arithmetical corrections arising from accidental slips or omissions, and any rectification adversely affecting a person must observe the principles of natural justice. Act-Rules GST - States Sat, 17 Jun 2017 12:32:05 +0530 https://www.taxtmi.com/acts?id=25999