Rectification of errors apparent on the face of record.

Section 161

Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or 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 State Goods and Services Tax Act or an officer appointed under the Union Territory Goods and Services Tax Act or by the affected person within a period of three months from the date of issue of such decision or order or notice or certificate or any other document, as the case may be:

Provided that no such rectification shall be done after a period of six months from the date of issue of such decision or order or notice or certificate or any other document:

Provided further that the said period of six months shall not apply in such cases where the rectification is purely in the nature of correction of a clerical or arithmetical error, arising from any accidental slip or omission:

Provided also that where such rectification adversely affects any person, the principles of natural justice shall be followed by the authority carrying out such rectification.

AI Explanation

Rectifying Mistakes in Records

When a mistake is evident on any decision, order, notice, certificate, or other documents issued by an authority under this Act, corrective actions can be taken under Section 161. This provision stands independently of Section 160 and overrides other provisions in this Act.

Authority's Right to Rectify

The authority responsible for the decision or order has the power to rectify any such errors. This correction can occur either on its own initiative or when the error is brought to its attention by an officer appointed under this Act, an officer under the State Goods and Services Tax Act, or an officer under the Union Territory Goods and Services Tax Act. Alternatively, the affected person can bring the error to light within three months from the document's issuance.

Time Limit for Rectification

However, it's crucial to note that rectification cannot be carried out beyond six months from the date of the decision, order, notice, certificate, or any other document. This limitation, however, doesn't apply in cases where the rectification is a straightforward correction of a clerical or arithmetical error resulting from an accidental slip or omission.

Adhering to Natural Justice

In instances where rectification adversely impacts any individual, the authority conducting the rectification must adhere to the principles of natural justice. This ensures a fair and unbiased approach in correcting errors that may have consequences for individuals.