In W.P.(C) 5849/2022-DEL HC- Delhi High Court holds that errors apparent on the face of record should be rectified under Section 161 of the CGST Act
Justice Rajiv Shakdher and Justice Poonam A. Bamba [08-04-2022]

Read Order: RPJ Polymers v. Commissioner of DGST Delhi and Anr

Chahat Varma

New Delhi, April 20, 2023: A two-judge bench of the Delhi High Court while hearing the grievance of the petitioner, has held that the errors which are apparent on the face of the record, should be rectified under section 161 of the CGST Act, 2017.

The petitioner’s case was that the date in the drop-down menu in the common portal concerning form GST REG-16 was wrongly keyed and that a rectification should be carried out with regard to the date of cancellation of its registration.

A bench of Justice Rajiv Shakdher and Justice Poonam A. Bamba of the Delhi High Court held that provisions of section 161 empowers the correction sought for by the petitioner and directed the respondents to carry out the rectification qua the date of cancellation of the petitioner’s registration.