Instruction regarding rectification of assessment orders under Section 161 of DGST Act, 2017 for FY 2017-18.

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....1355-60 Dated 21.03.2024 INSTRUCTION Sub: Instruction regarding rectification of assessment orders under Section 161 of DGST Act, 2017 for FY 2017-18 Attention is invited to the Instruction No. F. No. 3(543)/GST/POLICY/2024/1312-18 dated 01.03.2024 where certain guidelines were issued for rectification of assessment orders for FY 2017-18. This Department has received representations on....

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.... consequent to which multiple final orders have also been issued and after going through the records available, the Proper Officer has arrived to a conclusion that the subject-matter of multiple orders are same, Proper Officer may invoke the provisions of Section 161 of the DGST Act after the due verification and examination. Besides this, in case the Proper Officer is of the view that the subject....