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The HC disposed of the writ petitions, granting the petitioner liberty to file a rectification application under Section 161 of the Tamil Nadu Goods and Services Tax Act, 2017 before the second respondent within two weeks of receiving the order. The Court determined that statutory remedy was available to the petitioner through the rectification process. If such application is filed within the stipulated timeframe, the second respondent must entertain and dispose of the matter according to law within one month, after providing the petitioner an opportunity for hearing.
The HC disposed of the writ petitions, granting the petitioner liberty to file a rectification application under Section 161 of the Tamil Nadu Goods and Services Tax Act, 2017 before the second respondent within two weeks of receiving the order. The Court determined that statutory remedy was available to the petitioner through the rectification process. If such application is filed within the stipulated timeframe, the second respondent must entertain and dispose of the matter according to law within one month, after providing the petitioner an opportunity for hearing.
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