A Show Cause Notice if not Contested, the Resultant Order Assumes the Nature of an Agreed Order, not Rectifiable—Akhilesh Kumar Sah

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The Tax Publishers GST--Rectification of Mistake A Show Cause Notice if not Contested, the Resultant Order Assumes the Nature of an Agreed Order, not Rectifiable Akhilesh Kumar Sah It is settled law that an order can be rectified in respect of apparent mistakes in it. The decision of Supreme Court in the case of ITO v. Volkart Bros (1971) 82 ITR 40 (SC) is an apt example to this. Also, the application for rectification has to be given in time. Going deep into a passed order amounts to review which is not allowed in the grab of rectification. 1. Introduction Section 161 of the Central Goods and Services Act, 2017 provides that 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: SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Rectification of Mistake

A Show Cause Notice if not Contested, the Resultant Order Assumes the Nature of an Agreed Order, not Rectifiable

Akhilesh Kumar Sah

It is settled law that an order can be rectified in respect of apparent mistakes in it. The decision of Supreme Court in the case of ITO v. Volkart Bros (1971) 82 ITR 40 (SC) is an apt example to this. Also, the application for rectification has to be given in time. Going deep into a passed order amounts to review which is not allowed in the grab of rectification.

1. Introduction

Section 161 of the Central Goods and Services Act, 2017 provides that 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: