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RECTIFICATION OF ADJUDICATION ORDER

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.... of Section 161 of the CGST Act, 2017 provide for rectification of the error, which is apparent on the face of record in any decision or order or notice or certificate or any other document, by the au....

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....tification adversely effects any person then the principles of natural justice shall be followed by the authority. 14.4. As specified in Rule 142(7) of the CGST Rules, 2017, if a rectification order ....