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    <title>2021 (12) TMI 899 - DELHI HIGH COURT</title>
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    <description>The High Court of Delhi granted the writ petition, directing the respondent to correct the tax period in the challan and accept the returns for the 2nd quarter of 2016-2017. The court held that the petitioner should not be penalized for the inadvertent error in mentioning the wrong period in the challan, emphasizing a simple correction to rectify the situation without the need for a refund application or penalties.</description>
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      <description>The High Court of Delhi granted the writ petition, directing the respondent to correct the tax period in the challan and accept the returns for the 2nd quarter of 2016-2017. The court held that the petitioner should not be penalized for the inadvertent error in mentioning the wrong period in the challan, emphasizing a simple correction to rectify the situation without the need for a refund application or penalties.</description>
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