https://www.taxtmi.com/caselaws?id=401992 A self-contained rectification mechanism under the Tripura GST Act must be exercised within the six-month outer limit in section 161, and the Limitation Act cannot be used to extend that period unless the special statute expressly or by necessary implication allows it. The provision is confined to errors apparent on the face of the record and only narrow clerical or arithmetical slips after the deadline. A belated rectification request based on an alleged invoice error therefore could not be reopened on merits, and the related tax demand and penalty order remained undisturbed. en-us Thu, 17 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401992 A self-contained rectification mechanism under the Tripura GST Act must be exercised within the six-month outer limit in section 161, and the Limitation Act cannot be used to extend that period unless the special statute expressly or by necessary implication allows it. The provision is confined to errors apparent on the face of the record and only narrow clerical or arithmetical slips after the deadline. A belated rectification request based on an alleged invoice error therefore could not be reopened on merits, and the related tax demand and penalty order remained undisturbed. Case-Laws GST Thu, 17 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401992