Rectification of errors apparent on the face of record
Rectification of errors apparent on the face of record Section 161 Section 161 of the CGST Act, 2017 states the rectification of mistakes or errors that are recognized from the records. It mentions that the authority responsible for issuing decisions, orders, summons, notices, or certificates may rectify any mistake that is found in the records in such documents. These rectifications are done by the below-mentioned relevant authority: • Suo moto by such authority. • Upon notice by the affected person • Upon notices of such authority by GST officials (both at the Central and State levels). The term “mistake evident from records” remains undefined under the GST Act, indicating an unmistakable error. In this context, Section 154 of the Income Tax Act of 1961, furnishes detailed provisions regarding the concept. The term “mistake,” from a legal perspective, includes the following scenarios: • Misreading a clear provision is an error. • Applying an inapplicable provision. • Ign