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

Vivek Agarwal FCA, CS, LLB , Last updated: 09 February 2019  
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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

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Vivek Agarwal FCA, CS, LLB
(Partner)
Category GST   Report

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