https://www.taxtmi.com/manuals?id=7744 Section 161 empowers the issuing authority to rectify errors apparent on the face of record in decisions, orders, notices, certificates or other documents; such rectification is limited to facially evident mistakes, excludes debatable legal questions, may be suo moto or triggered by a GST officer or affected person (the latter within three months), requires natural justice if adverse, and is subject to a six month bar except for clerical or arithmetical accidental errors. en-us Tue, 25 Feb 2025 18:28:00 +0530 Thu, 06 Mar 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7744 Section 161 empowers the issuing authority to rectify errors apparent on the face of record in decisions, orders, notices, certificates or other documents; such rectification is limited to facially evident mistakes, excludes debatable legal questions, may be suo moto or triggered by a GST officer or affected person (the latter within three months), requires natural justice if adverse, and is subject to a six month bar except for clerical or arithmetical accidental errors. Manuals GST Tue, 25 Feb 2025 18:28:00 +0530 https://www.taxtmi.com/manuals?id=7744