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    <title>Rectification of GST Orders</title>
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    <description>Where the same show-cause notice and the same transaction are adjudicated twice, the first adjudication is the operative Order-in-Original and the second is a nullity; records should be corrected and the second order deleted. Only one appeal is necessary against the valid order. If time permits, rectification under the statutory rectification provision may be applied to correct the error; where rectification is unavailable or inadequate, a writ petition for judicial review and remittal for fresh adjudication is an available remedy.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=119766</link>
      <description>Where the same show-cause notice and the same transaction are adjudicated twice, the first adjudication is the operative Order-in-Original and the second is a nullity; records should be corrected and the second order deleted. Only one appeal is necessary against the valid order. If time permits, rectification under the statutory rectification provision may be applied to correct the error; where rectification is unavailable or inadequate, a writ petition for judicial review and remittal for fresh adjudication is an available remedy.</description>
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      <law>GST</law>
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