Below are the clarifications on the representation received:

• A decision on debatable point of law or undisputed questions of fact is not a mistake apparent from the record.
• If there are interpretation points on facts of the case or from the law perspective, then it cannot be processed through rectification procedure.
• Rectification cannot be done where an appeal is preferred by the registered person in higher appellate forums 
• Following type cases have been brought to the notice of this department and may be considered for limited purposes rectification under section 161:
  • Where amount of demand in question has already fully deposited/ reversed vide DRC-03 and and adequately informed to the proper officer, but the same is not considered at the time of issuance of demand order.
  • Where there is arithmetical error i.e. calculation error/head error i.e. IGST, CGST and DGST in the demand order issued by the proper officer