https://www.taxtmi.com/article/detailed?id=15271 Section 161 permits correction of errors apparent on the face of the record limited to manifest clerical or patent mistakes, not reconsideration of adjudicated issues. The Allahabad High Court explained that pendency of an SLP without a stay is a subsequent event and does not make an appellate order erroneous or recallable, stressed that rectification is not review, and reaffirmed the finality of appellate orders except for correction of obvious errors. en-us Sat, 25 Oct 2025 09:42:00 +0530 Sat, 25 Oct 2025 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15271 Section 161 permits correction of errors apparent on the face of the record limited to manifest clerical or patent mistakes, not reconsideration of adjudicated issues. The Allahabad High Court explained that pendency of an SLP without a stay is a subsequent event and does not make an appellate order erroneous or recallable, stressed that rectification is not review, and reaffirmed the finality of appellate orders except for correction of obvious errors. Articles Goods and Services Tax - GST Sat, 25 Oct 2025 09:42:00 +0530 https://www.taxtmi.com/article/detailed?id=15271