Rectification of mistakes or errors apparent from record
Section 129
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
129. Rectification of mistakes or errors apparent from record
\nWithout prejudice to the provisions of section 128, and 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<\/p>\n
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