https://www.taxtmi.com/caselaws?id=800843 Under the CGST Act, a discrepancy between an order-in-original's operative tax demand and the consequential Form GST DRC-07 may constitute an error apparent on the face of the record. Section 161 permits rectification of clerical or arithmetical errors arising from accidental slips or omissions without the otherwise applicable six-month limitation. Where the detailed order records a demand or adjustment different from that communicated in Form GST DRC-07, the mismatch is rectifiable rather than a disputed substantive determination, enabling correction of the demand in favour of the assessee. en-us Thu, 08 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800843 Under the CGST Act, a discrepancy between an order-in-original's operative tax demand and the consequential Form GST DRC-07 may constitute an error apparent on the face of the record. Section 161 permits rectification of clerical or arithmetical errors arising from accidental slips or omissions without the otherwise applicable six-month limitation. Where the detailed order records a demand or adjustment different from that communicated in Form GST DRC-07, the mismatch is rectifiable rather than a disputed substantive determination, enabling correction of the demand in favour of the assessee. Case-Laws GST Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800843