GST: Errors apparent on the face of record, are required to be rectified – Section 161

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 

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