DRC- 07 Assessment order

Hi Bilal,

Yes, you can file a rectification application under Section 161 of the CGST Act if the order dated 27.7.2023 contains any mistakes apparent from records (like clerical errors, miscalculations, wrong names, incorrect amounts, etc.).

Important points to consider before filing rectification:

• Section 161 is meant for correction of apparent mistakes only — not for challenging the merits or facts of the case.

• If the issue is about ITC mismatch and demand, and you believe the order has errors that can be corrected (e.g., wrong calculation of tax, interest, or penalties), rectification can be filed.

• If your grievance is about the demand itself or you want to dispute the facts or jurisdiction, then rectification is not the right remedy; you should file an appeal instead.

• Rectification requests can be filed online on the GST portal within the stipulated time frame.

• The officer can reject the rectification request if it’s not about apparent mistakes.

In your case:

• Since you did not respond to the initial DRC-1 notice, and now got DRC-07 order, review if the order has clerical or procedural errors.

• If yes, file rectification online under Section 161.

• If not, consider filing an appeal within 3 months from order date.