SECTION 129. RECTIFICATION OF MISTAKES OR ERRORS APPARENT FROM RECORD

GST Update 02.09.2016

GST DAILY DOSE OF UPDATION:-

SECTION 129. RECTIFICATION OF MISTAKES OR ERRORS APPARENT FROM RECORD

Notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or summons or notice or certificate or any other document, may rectify any error or mistake which is apparent from record in such decision or order or summons or notice or certificate or any other document, either on its own motion or where such error or mistake is brought to its notice by any CGST / SGST officer or by the affected person within a period of three months from the date of issue of such decision or order or summons or notice or certificate or other document, as the case may be.

However, no such rectification shall be done after a period of six months from the date of issue of such decision or order or summons or notice or certificate or any other document. The provision is ambiguous as it states that rectification will be done within a period of three months but a ceiling of six months is being fixed that no rectification can be done after six months from the date of such decision or order.

It is also specified that the 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 or mistake, arising from any accidental slip or omission. Furthermore, it is also stated that the principles of natural justice shall be followed by the authority carrying out such rectification if it adversely affects any person.

The above provision is appreciable as presently, there is no provision of rectification available to revenue authorities. It is often found that the vital submissions of the assessee are missed while passing the order or decision and thereafter, the assessee is left with no option but to file appeal to get the mistake rectified. Moreover, the revenue authorities also contend that once order has been passed, they are not even empowered to rectify arithmetical mistakes or mistakes apparent on record. The mechanism of allowing rectification of orders/decisions by revenue authorities will certainly reduce the litigation and filing of appeals by assessees.

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GST Update 02.09.2016

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