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of Rectification of mistake - GST Transition Form-l (TRAN-l) - Courts have held time and again that rules and procedures are intended to sub-serve the cause of justice. In fact procedure is often referred to as ‘handmaid of justice’. Laws and procedure are meant to regulate effectively, assist and aid the object of doing substantial and real justice. It is intended to further the ends of justice and not a thing designed to trip people up. - HC
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