Section 161 – Acts – MISCELLANEOUS – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 161 – Rectification of errors apparent on the face of record. 161. 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 in such decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the State Goods and Services Tax Act or an officer appointed under the Union Ter
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