Rectification and recall before the Appellate Tribunal
A mistake apparent on the record can be corrected without a fresh appeal. A rehearing cannot be obtained by calling it a rectification.
The Tribunal may rectify a mistake apparent from the record in its own order, on its own motion or on an application by a party, within the period prescribed by Section 112 read with the Procedure Rules. A recall of an order passed in the absence of a party, where the absence was for sufficient cause, is a distinct relief grounded in the Tribunal's procedure and in the principle that no party should be condemned unheard.
Rectification
A mistake apparent from the record is one visible without argument — a figure wrongly carried, a ground not dealt with, a decision cited but not applied, a period wrongly recorded.
It is not an opportunity to reargue. An application that seeks a different conclusion on the same material will be dismissed, and the dismissal wastes the time available for the appeal to the High Court.
File within the prescribed period, and file the High Court appeal in parallel where the limitation is running.
Recall and restoration
Where an appeal is dismissed for default, or decided in the absence of a party, restoration is sought by application explaining the absence with documents.
The explanation must cover the whole period and must be supported. A general assertion that counsel was engaged elsewhere is not sufficient cause.
Where the absence was caused by non receipt of notice, produce the record; that is the strongest ground and is usually allowed.
Practical discipline
Check the Tribunal order against the grounds urged. A ground not dealt with is the classic rectification, and it is also a substantial question of law for the High Court.
Check the figures. Appellate orders that allow an appeal in part frequently contain computation errors, and correcting them at the Tribunal is faster than a High Court appeal.
Diarise the High Court limitation from the date of the Tribunal order, not from the date of the rectification decision.
What to do on Monday
Read the Tribunal order against your grounds and list any ground not dealt with.
Verify every figure in an order allowing an appeal in part.
File rectification and the High Court appeal in parallel where limitation is running.
Keep the notice record; restoration applications turn on it.
This page states the general position. A reader with a specific question on their own facts may write to the GST practice at AMLEGALS.
Write to the GST practiceQuestions we are asked on this
Does a rectification application extend the High Court limitation?
Do not assume so. File the appeal within its own period and pursue the rectification in parallel.
Can the Tribunal review its own order on merits?
No. Rectification is confined to a mistake apparent from the record.
What if a ground was not decided?
That is a mistake apparent from the record, and it is also a question of law for the High Court. Take both routes.
Is a hearing given on a rectification application?
Where the rectification would be adverse to a party, yes.
Can an order dismissed for non prosecution be restored?
On an application showing sufficient cause for the absence, supported by documents.
In this cluster
- GST appeals in 2026: the complete route from DRC-07 to the Supreme Court
- GSTAT appeals in 2026: limitation, pre deposit and the filing discipline that survives scrutiny
- Pre-deposit under Sections 107 and 112: the corrected arithmetic
- Penalty only demands and the pre-deposit for appeal
- Condonation of delay in GST appeals: what persuades, and what does not
- Drafting grounds of appeal in GST: the structure that wins
- GSTAT Procedure Rules, 2025: the practitioner's walkthrough
- Stay of recovery pending appeal: Section 107(7) and beyond
- Additional evidence before the appellate authority under Rule 112
- Departmental appeals and the review mechanism under Section 107(2)
GST Insights is published by AMLEGALS for general information. Law stated as on 3 September 2026. Not advice on any particular set of facts; not an advertisement or a solicitation under Rule 36 of the Bar Council of India Rules. Readers with a question on their own facts may write to the GST practice of their own accord.