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    <title>2021 (12) TMI 778 - DELHI HIGH COURT</title>
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    <description>The petitioner, a registered dealer under the GST Act, sought a refund of CGST and SGST along with interest. Due to a clerical error in reporting sales figures, the refund claim faced rejection despite correctly reporting tax payable. The Appellate Authority and High Court rejected the claim. The petitioner highlighted the challenges in rectifying errors in GST returns. The case emphasized the need for an operational GST Appellate Tribunal for timely dispute resolution. The High Court issued notice to the respondents for further hearing on 29th March 2022.</description>
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