communication.

Without prejudice to· the provisions of section 160, and Rectificationof errors notwithstanding anything contained in any other provisions of apparent fromrecord. this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document; may rectify any error which· is apparent on the face of record in suchdecision or order or notice or. certificate or any other document, either on its own motion or where such error is brought to itsnotice by any officer appointed underthis Act or an officer appointed under the Central.Goods and Services Tax Act or by the affected person within a period ofthreemonths from thedate of issue of suchdecision or order or notice or certificate or any other document, as the case may be: Providedthat no suchrectificationshall be done after a period of six months fromthe date of issue of such decision or order or notice or certificate or any otherdocument: Provided further that the said period of six monthsshall not apply in such cases where therectification is purely in the nature of correction of a clerical or arithmetical error, arising from any accidental slip or omission: Provided also . thatwhere such· rectification adversely affects any person, the principles of natural justice shall be followed by the authority carrying out such rectification.