Substantive changes cannot be introduced in the Order by way of rectification of errors under Section 161 of the CGST Act.

Substantive changes cannot be introduced in the Order by way of rectification of errors under Section 161 of the CGST Act. https://www.taxtmi.com/article/detailed?id=12319 Rectification under Section 161 is confined to correcting errors apparent on the face of the record and does not authorize substantive alteration of an order. An authority must point to a facial error to rectify; using the provision to rewrite an order exceeds its statutory power and must adhere to natural justice where rectification adversely affects a person. en-us Tue, 13 Feb 2024 10:04:49 +0530 Tue, 13 Feb 2024 10:04:49 +0530 TaxTMI RSS Generator Substantive changes cannot be introduced in the Order by way of rectification of errors under Section 161 of the CGST Act. https://www.taxtmi.com/article/detailed?id=12319 Rectification under Section 161 is confined to correcting errors apparent on the face of the record and does not authorize substantive alteration of an order. An authority must point to a facial error to rectify; using the provision to rewrite an order exceeds its statutory power and must adhere to natural justice where rectification adversely affects a person. Articles Goods and Services Tax - GST Tue, 13 Feb 2024 10:04:49 +0530 https://www.taxtmi.com/article/detailed?id=12319