https://www.taxtmi.com/forum/issue?id=120097 An out-of-time rectification application under Section 161 will normally be rejected as time-barred, and an appeal under Section 107 lies against that rejection; the appellate authority may examine only the validity of the rejection (existence of a mistake apparent on the record, excusability of delay, or jurisdictional/natural justice defects) but cannot reopen the merits of the original adjudication order that has attained finality. en-us Thu, 05 Jun 2025 17:28:11 +0530 Fri, 06 Jun 2025 10:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120097 An out-of-time rectification application under Section 161 will normally be rejected as time-barred, and an appeal under Section 107 lies against that rejection; the appellate authority may examine only the validity of the rejection (existence of a mistake apparent on the record, excusability of delay, or jurisdictional/natural justice defects) but cannot reopen the merits of the original adjudication order that has attained finality. Discussion-Forum GST Thu, 05 Jun 2025 17:28:11 +0530 https://www.taxtmi.com/forum/issue?id=120097