https://www.taxtmi.com/article/detailed?id=14715 Rectification under the CGST Act concerns errors apparent on the face of record and may be invoked suo motu or on notice from a party; duplication of departmental orders addressing the same irregularities, producing mutually conflicting findings, constitutes such an error. When the error is brought to the authority's attention within the statutory period, the authority is required to consider rectification and cannot decline to act solely because the intimation was not made through a specific portal, provided the communication occurred within the prescribed timeframe and natural justice requirements are observed. en-us Sat, 28 Jun 2025 08:36:01 +0530 Sat, 28 Jun 2025 08:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14715 Rectification under the CGST Act concerns errors apparent on the face of record and may be invoked suo motu or on notice from a party; duplication of departmental orders addressing the same irregularities, producing mutually conflicting findings, constitutes such an error. When the error is brought to the authority's attention within the statutory period, the authority is required to consider rectification and cannot decline to act solely because the intimation was not made through a specific portal, provided the communication occurred within the prescribed timeframe and natural justice requirements are observed. Articles Goods and Services Tax - GST Sat, 28 Jun 2025 08:36:01 +0530 https://www.taxtmi.com/article/detailed?id=14715