Writ dismissed: Section 161 rectification denied; valuation, Section 15(2)(b) and Section 6(2)(b) disputes require adjudication

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....The HC dismissed the petition and rejected petitioners' application under Section 161 of the CGST Act for rectification of the show-cause notice, holding no error apparent on the face of the record. The court found that alleged numerical or valuation errors in the SCN can be contested by filing a response with supporting documentary evidence before the adjudicating authority, and that invoking Section 161 to amend the SCN constituted an impermissible dilatory stratagem. Contentious questions of valuation, inclusion of free supplies under Section 15(2)(b) and Circular, and the applicability of Section 6(2)(b) raise factual disputes unsuitable for summary rectification and must be adjudicated in the proper proceedings; writ dismissed.....