https://www.taxtmi.com/circulars?id=71201 Section 161 of the DGST Act, 2017 permits rectification of errors apparent on the face of the record in decisions, orders, notices, certificates, or other documents. Proper officers must dispose of applications for rectification of assessment orders within the prescribed statutory timelines. Delayed disposal may result in revenue loss and avoidable litigation, while non-compliance with the time-bound requirement may attract appropriate action. en-us Tue, 27 Aug 2024 00:00:00 +0530 Tue, 08 Sep 2026 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71201 Section 161 of the DGST Act, 2017 permits rectification of errors apparent on the face of the record in decisions, orders, notices, certificates, or other documents. Proper officers must dispose of applications for rectification of assessment orders within the prescribed statutory timelines. Delayed disposal may result in revenue loss and avoidable litigation, while non-compliance with the time-bound requirement may attract appropriate action. Circulars GST - States Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71201