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Rectification order can be passed when there is mistake apparent from record: Allahabad HC

September 8, 2020[2020] 118 453 (Allahabad)

GST/EXCISE/ST/VAT: Rectification under section 74 can only be for a defect apparent on face of record which is to be rectified and authority cannot rewrite order, hence, where Tribunal did not find mistake apparent on face of record to rectify it and assessee failed to produce relevant documents and to appear in adjudication proceedings to make out a case, order passed by Competent Authority, dismissing application under section 74 was justified

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