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    <title>Rectification order passed u/s 65 KGST Act</title>
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    <description>Rectification remedy may be invoked to correct a tax-rate classification error in an audit-derived order because the rectification provision covers &quot;other documents&quot; including the audit report; taxpayers must verify classification and applicable rate before seeking rectification. Pursuing an appeal under the appellate provision simultaneously with rectification is not appropriate; the aggrieved party should raise issues in appeal and the department will counter those points rather than typically introducing new grounds beyond the original order.</description>
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