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Rectification of errors apparent on the face of record.

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Full Text of the Document

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....r order or notice or certificate or any other document, may rectify any error which is apparent on the face of record in such decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the Central Goods and Services Tax Act, 2017 (Act no. 12 of 2017) or....