{"act":{"id":"andhra-pradesh-goods-services-tax-act-2017","short_title":"The Andhra Pradesh Goods and Services Tax Act, 2017","long_title":null,"act_number":"16","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Andhra Pradesh","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf","url":"https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"161","heading":null,"text":"Rectification of errors apparent on the face ofrecord- Without prejudice to the provisions of section 160, and not withstanding 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 Central Goods and Services Tax Act, 2017 (Act No.12 of 2017) or by the affected person within a period of three months from the date of issue of such decision or order or notice or certificate or any other document, as the case may be: Provided that no such rectification shall be done after a period of six months from the date of issue of such decision or order or notice or certificate or any other document: Provided further that the said 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, arising from any accidental slip or omission: Provided also that where such rectification adversely affects any person, the principles of natural justice shall be followed by the authority carrying out such rectification.","html":"

Rectification of errors apparent on the face ofrecord- Without prejudice to the provisions of section 160, and not withstanding 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 Central Goods and Services Tax Act, 2017 (Act No.12 of 2017) or by the affected person within a period of three months from the date of issue of such decision or order or notice or certificate or any other document, as the case may be: Provided that no such rectification shall be done after a period of six months from the date of issue of such decision or order or notice or certificate or any other document: Provided further that the said 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, arising from any accidental slip or omission: Provided also that where such rectification adversely affects any person, the principles of natural justice shall be followed by the authority carrying out such rectification.

","words":239,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[{"cnr":"UKHC010102202025","order":"","title":"Birendra Pal Singh v. Assistant Commissioner, State Tax, Uttarkashi","court":"HC","court_name":"High Court of Uttarakhand, Nainital","date":"2025-07-15","citation":"WP (M/B) 486/2025; Final Order 15.07.2025 (Uttarakhand HC DB — G. Narendar CJ & Alok Mahra J.)","precedential_value":"Persuasive (High Court DB)","court_marking":null,"ratio_decidendi":"DATE VERIFIED Final Order 15.07.2025 (order-1.pdf): DB held tax demand inflated by an admitted arithmetical miscalculation falls within the second proviso to s.161 (clerical/arithmetical error from accidental slip); liberty to seek rectification without the six-month bar of the first proviso; no coercive action pending disposal if application filed within two weeks.","applied_to_this_section":"Decided on section 161 of the Central Goods and Services Tax Act, 2017, which The Andhra Pradesh Goods and Services Tax Act, 2017 enacts in the same words.","basis":"cited","decided_under":null,"url":"https://ecourtsindia.com/cnr/UKHC010102202025"},{"cnr":"UKHC010058482025","order":"","title":"M/s Prince Pipes and Fittings Ltd. v. Additional Commissioner CGST","court":"HC","court_name":"High Court of Uttarakhand, Nainital","date":"2025-06-09","citation":"WP (M/B) 190/2025; 2025:UHC:4677-DB; Final Order 09.06.2025 (Uttarakhand HC DB — G. Narendar CJ & Alok Mahra J.)","precedential_value":"Persuasive (High Court DB)","court_marking":null,"ratio_decidendi":"DATE VERIFIED Final Order 09.06.2025 (order-1.pdf): DB declined to bypass the statutory appeal on merits grounds but expressly reserved liberty to invoke s.161 rectification before the adjudicating authority within two weeks, to be decided on merits; observations not to influence any later appeal.","applied_to_this_section":"Decided on section 161 of the Central Goods and Services Tax Act, 2017, which The Andhra Pradesh Goods and Services Tax Act, 2017 enacts in the same words.","basis":"cited","decided_under":null,"url":"https://ecourtsindia.com/cnr/UKHC010058482025"},{"cnr":"KAHC010672272024","order":"","title":"M/s Maruthi Glass and Plywood v. The Commercial Tax Officer","court":"HC","court_name":"High Court of Karnataka, Bengaluru","date":"2025-04-04","citation":"WP 33444/2024 (T-RES); Final Order 04.04.2025 (Karnataka HC — S.R. Krishna Kumar J.)","precedential_value":"Persuasive (High Court)","court_marking":null,"ratio_decidendi":"DATE VERIFIED Final Order 04.04.2025 (order-1.pdf): SB set aside cryptic endorsement rejecting a s.161 rectification of a s.73(9) adjudication without assigning valid reasons under s.161 parameters; remitted for fresh speaking disposal of the rectification application within a fixed timeline.","applied_to_this_section":"Decided on section 161 of the Central Goods and Services Tax Act, 2017, which The Andhra Pradesh Goods and Services Tax Act, 2017 enacts in the same words.","basis":"cited","decided_under":null,"url":"https://ecourtsindia.com/cnr/KAHC010672272024"}],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/section/161/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7b15f2d9-be9b-4564-bc6d-caa873553605/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}