Section 161.
Rectification of errors apparent on the face of record.-
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.
