https://www.taxtmi.com/forum/issue?id=120024 Rectification is limited to correcting an error apparent on the face of the record and must not be used to raise additional tax, interest or penalty on grounds outside the original show cause notice; any attempt to do so exceeds jurisdiction, must observe principles of natural justice, and cannot act as a backdoor review of the original adjudication. en-us Sun, 18 May 2025 18:17:38 +0530 Wed, 21 May 2025 13:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120024 Rectification is limited to correcting an error apparent on the face of the record and must not be used to raise additional tax, interest or penalty on grounds outside the original show cause notice; any attempt to do so exceeds jurisdiction, must observe principles of natural justice, and cannot act as a backdoor review of the original adjudication. Discussion-Forum GST Sun, 18 May 2025 18:17:38 +0530 https://www.taxtmi.com/forum/issue?id=120024