https://www.taxtmi.com/circulars?id=67279 Proper Officers may invoke Section 161 to rectify assessment orders where a taxpayer's reply to a Show Cause Notice was filed but not considered, where multiple notices/orders for the same subject-matter and period are determined on review to relate to the same issue, or where annexures were missing or incorrect and a taxpayer's reply was therefore overlooked; verification of records and adherence to statutory timelines are required, and the listed examples are illustrative not exhaustive. en-us Thu, 21 Mar 2024 00:00:00 +0530 Wed, 27 Mar 2024 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67279 Proper Officers may invoke Section 161 to rectify assessment orders where a taxpayer's reply to a Show Cause Notice was filed but not considered, where multiple notices/orders for the same subject-matter and period are determined on review to relate to the same issue, or where annexures were missing or incorrect and a taxpayer's reply was therefore overlooked; verification of records and adherence to statutory timelines are required, and the listed examples are illustrative not exhaustive. Circulars GST - States Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67279