Delhi Govt. Issued Instruction Regarding Rectification of Assessment Orders u/s 161
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- By Chetan Kulasri
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- Last Updated on 8 March, 2024
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Instruction F. No. 3(543)/GST/POLICY/2024/1312-18, dated March 1st, 2024
The Delhi Government has received several representations to allow rectification of demand orders and therefore instructions are issued for rectification of demand order pertaining to FY 2017-18 which have apparent errors including arithmetical errors or clerical mistakes. The following types of cases have been brought to the notice of the department and these may be considered for limited purpose rectification:
a. Where amount of demand in question has already been fully deposited/reversed vide Form DRC-03 and adequately informed to the proper officer in the reply filed by the registered person/dealer but the same has not been taken into consideration at the time of issuance of demand order.
b. Where there is arithmetical error i.e. calculation error/head error i.e. IGST, CGST, and DGST in the demand order issued by the proper officer.
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