https://www.taxtmi.com/caselaws?id=775060 A clerical or arithmetical mistake in a tax demand, arising from an accidental slip or omission, may be rectified under the second proviso to Section 161. The six-month limitation in the first proviso does not govern such a rectification request. The assessee was therefore permitted to file an application under the second proviso, and the authority must consider it on merits without applying the first proviso's time bar. No coercive recovery action is to be taken until that application is decided, if filed within the stipulated time. en-us Mon, 16 Jun 2025 00:00:00 +0530 Fri, 18 Jul 2025 08:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775060 A clerical or arithmetical mistake in a tax demand, arising from an accidental slip or omission, may be rectified under the second proviso to Section 161. The six-month limitation in the first proviso does not govern such a rectification request. The assessee was therefore permitted to file an application under the second proviso, and the authority must consider it on merits without applying the first proviso's time bar. No coercive recovery action is to be taken until that application is decided, if filed within the stipulated time. Case-Laws GST Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775060