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    <description>An alleged departmental error in generating an incorrect Form-C was held to fall within the statutory mechanism under Section 73A of the Bihar Value Added Tax Act, 2005, enabling the Joint Commissioner or other authorised authority to examine the request for correction. In view of the pending representations and delay, the Commissioner of Commercial Taxes, Bihar, was directed to decide the matter himself or assign it to the competent authority, ensure consideration of the correction request, and, if correction could not be granted, hear the petitioner and pass a reasoned order within the stipulated time.</description>
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