Allahabad HC says GST Rectification Must Correct Demand Discrepancies Apparent on Record

In AST Pipes Limited, the Allahabad High Court held that a discrepancy between the operative portion of an adjudication order and its consequential DRC-07 summary could constitute an error apparent on the face of the record. It set aside the rejection of rectification and remitted the matter for a fresh decision under Section 161.