Can the relevant Officer can recall Or amaend or quash the order passed under DRC 07
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Power of GST Officer
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An order issued in FORM GST DRC-07 cannot ordinarily be recalled, amended or quashed by the same proper officer on merits, as the CGST Act does not confer a general power of review. However, apparent errors may be rectified under Section 161. Any substantive challenge to the order would generally lie through appeal under Section 107 or revision under Section 108, as applicable.
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