#rectification of errors

Allahabad HC reaffirms that rectification under Section 254(2) of the Income Tax Act is confined to mistakes evident on the record alone. The court held that issues like delay condonation or precedent application-requiring debate or interpretation-cannot be reviewed as apparent errors, impacting assessees seeking relief from appellate orders.

Delhi High Court rules that a corrigendum under the CGST Act cannot bypass statutory limitation periods or revive proceedings already concluded. The court reaffirms that statutory appeals under Section 107 are the exclusive remedy, protecting taxpayers from arbitrary reopening of cases beyond prescribed timelines.