Section 161 of the CGST Act, 2017 — Rectification of Errors – The Petitioner challenged an order dated 22.06.2022, whereby certain discrepancies pertaining to difference in turn over between GSTR 1 and GSTR 3B, difference between GSTR 3B vs GSTR 2A were confirmed. The counsel for petitioner submitted that the impugned order was not preceded by Forms GST DRC-01 and GST DRC-01A; that no SCN was issued by the respondent before making the impugned order; that the petitioner has filed a rectification petition under Section 161 and the same is pending. The counsel for Revenue submitted that there is an amendment to Rule 142 from 15.10.2020 wherein under sub-rule (1A) of Rule 142 , the expression 'proper officer shall' has been amended to read as 'proper officer may'. The court observed that as the issue is now not statutorily imperative and as it is optional at the instance of the respondent. Further, it is not imperative to issue a SCN for a revision under Section 22(4) of erstwhile TNVAT Act, 2006. The court further observed that Section 161  provides for rectification of errors apparent on the face of record. A careful perusal of rectification application, indicates that it does not qualify qua errors apparent on the face of the record as it talks about output mismatch qua Forms GSTR 3B and GSTR 1 and credit notes not reversed in GSTR 3B. This may well be grounds of appeal if the writ petitioner chooses to file a statutory appeal under Section 107  but it cannot be gainsaid that it is an error apparent on the face of record.

Held that:- The Hon’ble High Court dismissed the petition and directed that if the writ petitioner chooses to prefer a statutory appeal, it is open to the Appellate Authority to consider the same on its own merits and in accordance with law.