https://www.taxtmi.com/article/detailed?id=7941 Section 161 permits rectification of mistakes apparent from record in decisions, orders, notices or certificates by the issuing authority, suo motu, on official notice, or on representation by the affected person. The concept covers obvious errors apparent on file - such as misreading or misapplying provisions or overlooking mandatory requirements - and aims to correct recorded slips without changing substantive conclusions. Corrections that increase liability or reduce refunds require observance of natural justice and prior opportunity to be heard; pure clerical or arithmetical slips are treated as exceptions to certain temporal limits. en-us Fri, 30 Mar 2018 07:21:36 +0530 Fri, 30 Mar 2018 07:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7941 Section 161 permits rectification of mistakes apparent from record in decisions, orders, notices or certificates by the issuing authority, suo motu, on official notice, or on representation by the affected person. The concept covers obvious errors apparent on file - such as misreading or misapplying provisions or overlooking mandatory requirements - and aims to correct recorded slips without changing substantive conclusions. Corrections that increase liability or reduce refunds require observance of natural justice and prior opportunity to be heard; pure clerical or arithmetical slips are treated as exceptions to certain temporal limits. Articles Goods and Services Tax - GST Fri, 30 Mar 2018 07:21:36 +0530 https://www.taxtmi.com/article/detailed?id=7941