https://www.taxtmi.com/highlights?id=104862 Discrepancies between the operative part of a GST order-in-original and FORM GST DRC-07 may amount to an error apparent on the face of the record. Rectification provisions cover clerical or arithmetical errors caused by accidental slips or omissions, notwithstanding the ordinary limitation applicable to rectification. Where the adjudicating authority records such a discrepancy, it must consider correction under section 161 rather than reject rectification on the basis that no apparent error exists. en-us Mon, 12 Oct 2026 04:18:33 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104862 Discrepancies between the operative part of a GST order-in-original and FORM GST DRC-07 may amount to an error apparent on the face of the record. Rectification provisions cover clerical or arithmetical errors caused by accidental slips or omissions, notwithstanding the ordinary limitation applicable to rectification. Where the adjudicating authority records such a discrepancy, it must consider correction under section 161 rather than reject rectification on the basis that no apparent error exists. Highlights GST Mon, 12 Oct 2026 04:18:33 +0530 https://www.taxtmi.com/highlights?id=104862