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 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.

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