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GST: Errors apparent on the face of record, are required to be rectified – Section 161
Case Law Details
- Case Name
- RPJ Polymers Vs Commissioner of DGST Delhi (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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RPJ Polymers Vs Commissioner of DGST Delhi (Delhi High Court)
By an order dated 08.04.2022 passed in RPG Polymers v. Commissioner of DGST Delhi and Anr. W.P.(C) 5849/2022, the Coordinate Bench of this Court had clarified that such errors, which are apparent on the face of the record, are required to be rectified under Section 161 of the Central Goods and Services Tax Act, 2017.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Issue notice.
1.1 Mr Satyakam accepts notice on behalf of the respondents.
2. With the consent of the counsel for the parties, the writ petition is taken up fo...
